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  • Non-business expenditure



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

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    Non-business expenditure is any expenditure you incur in respect of activities that do not amount to a business activity. For a small business taxpayer, circumstances can arise where you may incur deductible non-business expenditure. A common example is expenditure made in respect of a rental property held as a passive investment.

    Last modified: 10 Dec 2019QC 27429