This seminar examines the new Division 35 of the ITAA 1997 including the rationale for Division 35, the two exceptions to the rules, the four activity tests and the safeguard provisions.
Non Commercial Losses
Author(s):
Jennifer Ostler
Materials from this
session:
Mass Marketed Schemes - ATO's View
Author(s):
Lynton Hastwell
Materials from this
session:
Mass Marketed Schemes - Practitioner's View
Author(s):
Arlene Macdonald CTA-Life
Materials from this
session:
Details
- Published On:14 Mar 2001
- Took place at:Australian Mineral Foundation, Glenside
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.
Tags
2001
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