Post-implementation Review of the Quality and Effectiveness of the Non-commercial Losses Provisions in Division 35 of the Income Tax Assessment Act 1997 — A Report to the Treasurer

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Foreword
Chapter 1: Overview, Findings and Recommendations
Chapter 2: The Review Process
Chapter 3: Development and Implementation of Division 35
Chapter 4: Submissions
Chapter 5: The Consultants' Report
Chapter 6: Issues of Policy Raised with the Board
Appendices
	Appendix A: Division 35 of the Income Tax Assessment Act 1997
	Appendix B: ATO Material
	Appendix C: Submissions Received
	Appendix D: Members and Charter of the Board of Taxation, Conflict of Interest Declaration