Your shopping cart is empty
Non Commercial Losses and Mass Marketed Schemes
Published on 14 Mar 2001 | Took place at Australian Mineral Foundation, Glenside, SA
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.
Get a 20% discount when you buy all the items from this event.
Individual sessions
Non Commercial Losses
Author(s):
Jennifer OSTLER
This paper looks at Division 35, Exception, Activity tests and safeguard provisions, and TR 2000/D16 in relation to Non Commercial Losses.
Materials from this session:
insert_drive_file
Mass Marketed Schemes - ATO's View
Author(s):
Lynton HASTWELL
This powerpoint presentation covers Mass Marketed Schemes, with a focus on Product Rulings and Aggressive Tax Planning issues.
Materials from this session:
insert_chart
Mass Marketed Schemes - Practitioner's View
Author(s):
Arlene MACDONALD
This paper covers tactics for clients caught in non approved Mass Marketed Schemes.
Materials from this session:
insert_drive_file
The Tax Institute is Australia's leading professional association and educator in tax providing the best resources, professional development and networks.