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Non Commercial Losses and Mass Marketed Schemes

Published on 14 Mar 2001 | Took place at Australian Mineral Foundation, Glenside , SA

This seminar examines the new Division 35 of the ITAA 1997 including the rationale for Division 35, the two exceptions to the rules, the four activity tests and the safeguard provisions.

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Individual sessions

Non Commercial Losses

Author(s):  Jennifer OSTLER This paper looks at Division 35, Exception, Activity tests and safeguard provisions, and TR 2000/D16 in relation to Non Commercial Losses.

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Mass Marketed Schemes - ATO's View

Author(s):  Lynton HASTWELL This powerpoint presentation covers Mass Marketed Schemes, with a focus on Product Rulings and Aggressive Tax Planning issues.

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Mass Marketed Schemes - Practitioner's View

Author(s):  Arlene MACDONALD This paper covers tactics for clients caught in non approved Mass Marketed Schemes.

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