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  2000

Losses from Non-Commercial Business Activities

Source: Western Australia

Published Date: 31 May 2000

 
Draft legislation was introduced into Parliament on 31/4/00 to restrict the availability of losses incurred from business activities by individuals being allowed as deductions against income from other sources. Unless one of four tests are met, or the Commissioner exercises discretion, the losses are deferred and are allowed in a future year against income from the same business activity.

Details

  • Published On:31 May 2000
  • Took place at:City West Function Centre, City West

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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