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- W2261194632 abstract "As result of the Government’s massive tax reform agenda flowing from the 1999 Ralph Report the non-commercial loss [NCL] provisions applied from the income tax year ended 30 June 2001 to tighten the extent to which individuals can offset losses from non-commercial activities against other income. This paper seeks to critically review the legislation and find whether the reform will make the tax system fairer and simpler, or simply hinder entrepreneurship, existing and new small businesses. The paper finds that the NCL provisions greatly enhance tax equity and offer some simplicity benefits but at some cost to new micro and mall businesses." @default.
- W2261194632 created "2016-06-24" @default.
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- W2261194632 date "2002-10-15" @default.
- W2261194632 modified "2023-09-23" @default.
- W2261194632 title "Restricting the Deductibility of Losses from Non-Commercial Activities: Helping or Hindering Small Business" @default.
- W2261194632 hasPublicationYear "2002" @default.
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