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
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.
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