Published on 31 Jul 15
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This paper covers:
- application of NCL rules
- Commissioner's discretion
- applying for Commissioner's discretion
- recent developments in non-commercial losses.
Stephen is a Senior Manager in the Corporate Tax Division of KPMG, Adelaide. With over ten years' experience providing advice to a range of clients from emerging SMEs to listed companies, Stephen has a strong client focus and a keen interest in a variety of business sectors, ranging from financial services to forestry.
- Current at
05 August 2015