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Deductibility of business start-up costs

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Published on 01 Dec 06 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Starting up a new business venture can be a costly and time-consuming process. This article examines the various issues in relation to the deductibility of business start-up costs, with specific reference to individuals going into a new business venture and the availability of deductions under the recently amended “black hole” provisions for “business related costs”.

Author profile

Andrew Rider CTA
Andrew Rider, CTA, is recognised in Doyle’s Guide as a leading Australian tax barrister specialising in tax litigation and dispute resolution. Andrew also advises on Australia-wide taxes, including stamp duties, land tax and payroll tax. Prior to coming to the Bar, Andrew was an Associate to Justice Michael Kirby and a solicitor. Andrew lectures in taxation law at the University of Sydney Law School, authors the national stamp duty section of the leading online service Practical Guidance – Property Law and edits the leading stamp duty publication Australian Stamp Duties Law. Andrew is a Chartered Tax Adviser and examiner with The Tax Institute and a member of The Tax Institute/Revenue NSW Liaison Committee and Dispute Resolution Technical Committee. Andrew is also a member of the NCAT Revenue List Consultative Forum. - Current at 03 February 2023
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