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Deductibility of business start-up costs

Published on 01 Dec 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Starting up a new business venture can be a costly and time-consuming process. This article examines the various issues in relation to the deductibility of business start-up costs, with specific reference to individuals going into a new business venture and the availability of deductions under the recently amended “black hole” provisions for “business related costs”.

Author profile

Andrew Rider CTA
Andrew Rider is a leading Australian tax barrister specialising in land tax, payroll tax and stamp duty litigation and dispute resolution. Andrew also advises on Australia-wide stamp duties, land tax and payroll tax. Prior to coming to the Bar, Andrew was a solicitor and Associate to Justice Michael Kirby. Andrew lectures in taxation law at the University of Sydney Law School and previously lectured at the University of Technology, Sydney. Andrew edits the leading stamp duty publication “Australian Stamp Duties Law” and authors the national stamp duty section of the leading online service “Practical Guidance - Property Law”. Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and member of The Tax Institute/Office of State Revenue Liaison Committee and Dispute Resolution Technical Committee. Andrew is recognised in Doyle’s Guide as a leading Australian tax barrister. - Current at 23 February 2017
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