Add to ORKGWhen 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.<br /
Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing poli...
The right to tax is traditionally based on connection to jurisdiction. Taxation is divided into inte...
Several issues impact the management of accounting for large not-for-profit organizations that would...
Australia’s Future Tax System Review, headed by the then head of the Australian Treasury, and the Pr...
Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing poli...
After providing a glimpse at the historical computation of business operating profit or loss, the au...
Copyright © 2016 LexisNexis. This article is made available per the publisher's Content Sharing poli...
Corporate taxpayers, when weighing leveraged spin-off transactions, have long relied on the comfort ...
Under current law Australia appears to be a tax haven for certain non-governmental institutions. Mil...
In Crile v. Commissioner, T. C. Memo. 2014-202 (Oct. 2, 2014), the United States Tax Court recently ...
Max Schuster operated a wholesale business in semi-precious stones in the form of a sole proprietors...
The art of taxation consists in so plucking the goose as to obtain the largest possible amount of f...
In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares...
This is the final version of the article. Available from the publisher via the link in this record. ...
The title of this article draws on the sixteenth-century Irish proverb, \u27a new broom sweeps clean...
Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing poli...
The right to tax is traditionally based on connection to jurisdiction. Taxation is divided into inte...
Several issues impact the management of accounting for large not-for-profit organizations that would...
Australia’s Future Tax System Review, headed by the then head of the Australian Treasury, and the Pr...
Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing poli...
After providing a glimpse at the historical computation of business operating profit or loss, the au...
Copyright © 2016 LexisNexis. This article is made available per the publisher's Content Sharing poli...
Corporate taxpayers, when weighing leveraged spin-off transactions, have long relied on the comfort ...
Under current law Australia appears to be a tax haven for certain non-governmental institutions. Mil...
In Crile v. Commissioner, T. C. Memo. 2014-202 (Oct. 2, 2014), the United States Tax Court recently ...
Max Schuster operated a wholesale business in semi-precious stones in the form of a sole proprietors...
The art of taxation consists in so plucking the goose as to obtain the largest possible amount of f...
In 1932 the taxpayer sold to the X corporation, which he wholly owned and controlled, certain shares...
This is the final version of the article. Available from the publisher via the link in this record. ...
The title of this article draws on the sixteenth-century Irish proverb, \u27a new broom sweeps clean...
Copyright © 2014 LexisNexis. This article is made available per the publisher's Content Sharing poli...
The right to tax is traditionally based on connection to jurisdiction. Taxation is divided into inte...
Several issues impact the management of accounting for large not-for-profit organizations that would...