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The ATO has published a factsheet entitled "Non-business boating activities: overview". It contains information for taxpayers who derive income from their boats. From 1 July 2007, deductions can be claimed by taxpayers to the extent that deductions are incurred from boating activities that generate income even though they cannot demonstrate that they are carrying on a boating business. The ATO states that TR2003/4 will be updated to include an addendum, reflecting legislative amendments and their application.

For a copy of the factsheet, go here

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