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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 CTA
Keith is a Consultant at Hall and Wilcox within the Taxation group. He has been a key figure in the tax advisory profession for many years. Keith was a member of the original Breakfast Club organising committee, and was actively involved in its development for many years. From 2004, Keith was a member of the Board of Taxation for 10 years and during the last four he was the Deputy Chair of the Board. His involvement has also extended to Chairman of the Public Accountants Committee, Victorian President, National Councillor, Chairman of the Taxation Centre of Excellence and member of the National Tax Advisory Committee for CPA Australia. For many years Keith was a member of The Tax Institutes Victorian and National Education Committees. In October 2008, he was awarded a Meritorious Service Award by the Institute. Keith has had extensive experience in the construction and development fields, and he is also a director of Dennis Family Holdings. Current at 16 November 2016 Click here to expand/collapse more articles by Keith JAMES.
 
Andy MILIDONI
Andy is a Solicitor at Hall & Wilcox Lawyers.
Current at March 2004
Click here to expand/collapse more articles by Andy MILIDONI.
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