Rethinking Noncommercial Loss Rules During Times of Hardship

(2022) 107(6) Tax Notes International 671-673

4 Pages Posted: 14 Sep 2022

See all articles by Kerrie Sadiq

Kerrie Sadiq

Queensland University of Technology - School of Accountancy

Richard Krever

University of Western Australia Law School

Date Written: August 8, 2022

Abstract

In this article, the authors examine the Australian Taxation Office’s application of the country’s quasi-business loss limitation rules to companies suffering unexpected losses attributable to COVID-19, bushfires, and floods.

Suggested Citation

Sadiq, Kerrie and Krever, Richard, Rethinking Noncommercial Loss Rules During Times of Hardship (August 8, 2022). (2022) 107(6) Tax Notes International 671-673, Available at SSRN: https://ssrn.com/abstract=4214947

Kerrie Sadiq

Queensland University of Technology - School of Accountancy ( email )

2 George Street
Brisbane, Queensland 4000
Australia

Richard Krever (Contact Author)

University of Western Australia Law School ( email )

M253
35 Stirling Highway
Crawley, Western Australia 6009
Australia

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