Published on 31 May 02
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
This powerpoint presentation discusses what's new in individual tax returns for 2002, including, uniform capital allowances, deferred non-commercial business losses from prior year, current year non-commercial business losses, hire purchase linked with limited recourse finance arrangement, GST penalty for underestimating a varied GST instalment, personal services income disclosure items and schedule 2002, simplified tax system, prepaid expenses, employer contributions to non-complying superannuation denied, thin capitalisation rules extended to individuals.
- Current at
19 November 2004