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Q & A: Division 35 - Non-Commercial Loss Provisions

Published on 01 May 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

This month we outline the operation of the non-commercial loss provisions contained under Division 35 of the Income Tax Assessment Act 1997 ('Act') and present a case study illustrating its application.

Author profiles:

Keith JAMES
Keith is a partner at Hall & Wilcox, and is a member of the Family Business & Wealth Management and Taxation practice groups. Keith is a key figure in the tax advisory profession. In March 2004 he was appointed to the Board of Taxation. His involvement has extended to Chairman of the Public Accountants Committee, Victorian President, National Councilor, Chairman of the Taxation Centre of Excellence and the National Tax Advisory Committee for CPA Australia. Keith was the accounting profession representative on the Commissioner of Taxation’s Advisory Panel, his National Liaison Committee and the Advisory Committee on the Taxpayers Charter. He was joint Chairman of the working party on the National Review of Standards of the Tax Profession and a member of the steering committee of the Pappas Carter Report reviewing the Australian Taxation Office’s large case audit program.
Current at 20 August 2007 Current at 29 August 2007 Click here to expand/collapse more articles by Keith JAMES.
 
Andy MILIDONI
Andy is a Solicitor at Hall & Wilcox Lawyers.
Current at March 2004 Current at 19 November 2004 Click here to expand/collapse more articles by Andy MILIDONI.

 

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