Non-business expenditure



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

End of attention

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: 18 Jun 2002QC 27429