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Q & A: Non-Commercial losses: new tests

Published on 01 Nov 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Examines the non-commercial loss legislation introduced by the New Business Tax System (Integrity Measures) Act 2000.

Author profile:

Author Photo - Michael Parker CTA
Michael Parker CTA
Michael Parker, CTA, is a Partner in the taxation section of Hall & Wilcox Lawyers. His practice focuses on tax disputes, capital gains tax, business sales and acquisitions and restructuring. Michael has extensive experience handling disputes concerning the Small Business CGT Concessions, having acted for the taxpayers in White v FCT [2009] FCA 880, White v FCT [2012] FCA 109 and Altnot v FCT [2013] AATA 140, among other cases. Michael regularly consults to the Board of Taxation and Treasury including in respect of the small business CGT Concessions. He is a regular presenter for The Tax Institute. Current at 04 August 2016 Click here to expand/collapse more articles by Michael PARKER.
 
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