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Losses from Non-Commercial Business Activities

Published on 31 May 2000 | Took place at City West Function Centre, City West , WA

Draft legislation was introduced into Parliament on 31/4/00 to restrict the availability of losses incurred from business activities by individuals being allowed as deductions against income from other sources. Unless one of four tests are met, or the Commissioner exercises discretion, the losses are deferred and are allowed in a future year against income from the same business activity.

Individual sessions

Losses from Non-commercial business acitivities

Author(s):  Quentin MEGSON,  Luke Gibson Powerpoint presentation relating to losses from non-commercial business activitites.

Materials from this session: