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.
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