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On 12 November 2008, the ATO issued an Addendum to TR 2001/14 (Income tax: Division 35 - non-commercial business losses). The Addendum amends Taxation Ruling TR 2001/14 to provide further guidance on the meaning of the phrase 'assessable income from the business activity' in Division 35 of ITAA 1997 to reflect the decision of the Federal Court in Watson v FCT [2008] FCA 1173; 2008 ATC 20-042.

For a copy of TR 2001/14A5, go here.

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