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Prepayments / Non Commercial Losses

Published on 07 Jun 2000 | Took place at Menzies Hotel, NSW

On 13 April 2000 five bills were introduced into the House of Representatives. Key measures include new measures restricting the deductibility of prepayments and the quarantining of losses from non-commercial activities. These measures were previously announced by the Government as part of the Ralph review of business taxation.

Individual sessions

Prepayments / Non Commercial Losses

Author(s):  Robert RICHARDS This short powerpoint presentation presents, in a flowchart form, if there has there been a prepayment or not.

Materials from this session: