New Business Tax System (Integrity Measures) Act 2000 (90 of 2000)

Schedule 1   Losses from non-commercial business activities

Income Tax Assessment Act 1997

3A   Subsection 995-1(1)

Insert:

professional arts business has the meaning given by section 35-10.

Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).