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Non-commercial losses: The Commissioner's discretion - Fact or fiction presentation

Published on 29 Aug 11 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This presentation covers:

  • application of non-commercial Loss ("NCL") rules
  • Commissioner's discretion:
    • special circumstances
    • lead-time
  • case study – Consideration of Commissioner's discretion
  • applying for Commissioner's discretion
  • NCL rulings.

Author profile:

Mervyn Burton CTA
Merv is a Director, Corporate Tax in KPMG’s Tax Division in Adelaide. Merv joined KPMG in 1999 prior to which he held senior positions within several technical areas of the ATO during a 15 year career. Merv provides tax advice on all areas of income tax including high net worth individuals, corporate tax, due diligence advice on sales and acquisitions (including structuring advice), international tax advice, capital gains tax and financing structures. Current at 02 August 2011 Click here to expand/collapse more articles by Merv BURTON.
 

This was presented at Primary Production - Topical Tax Issues, Superannuation and More.

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