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Non-Commercial Business Activities (proposed Division 35, Income Tax Assessment Act, 1997)

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Published on 24 May 00 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation presents a discussion of taxation legislation relating to non-commercial business, including examples.

Author profile

Nick Oliver
Nick is a Senior Tax Counsel with the ATO in Adelaide. As a member of the Tax Counsel Network he has been involved with a wide variety of public rulings, litigation and tax law development work, including some of the small business measures. He has specialised in R&D issues since 1998 and has practised in that area to the present day. He has been an ATO member of the Tax Office's General Anti-avoidance Rules Panel since 2007. - Current at 12 September 2011
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Non-Commercial Business Activities - ITAA 1997/35

Author(s):  Nick OLIVER

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