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- W51621705 abstract "When the theme for the 2008 Australasian Tax Teachers’ Conference was announced (The Devil’s in the Detail), the author immediately thought of the non-commercial losses provisions. These provisions are contained in Division 35 of the Income Tax Assessment Act 1997 (Cth) (‘ITAA 1997’) and restrict individuals from offsetting losses from non-commercial activities against other income." @default.
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- W51621705 date "2008-01-01" @default.
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- W51621705 title "Devil's in the Detail: Non-Commercial Business Losses" @default.
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