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  Miscellaneous 2004

Tax Tips: Non-commercial loss rules - fair results?

Source: Taxation In Australia Journal Article

Published Date: 1 Aug 2004

 
Despite the admirable aims, expressed by a Second Commissioner of Taxation in a recent paper, for the design and delivery of tax legislation the reality is that while these aims are achieved in some instances, often the legislation that is passed by parliament suffers from one or more of a lack of sufficient clarity, undue complexity (the CGT event E4 provisions are examples of both these failings) or a capacity to give rise to results that could hardly have been intended.
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