Rethinking Noncommercial Loss Rules During Times of Hardship
(2022) 107(6) Tax Notes International 671-673
4 Pages Posted: 14 Sep 2022
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: 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
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