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Legislation
ATO documents that consider ITAA 1936 s 14 to 16 of this Ruling, special rules in Division 5 of Part III
2 documents
Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) of the Income Tax Assessment Act 1997 to business activities carried on in partnership.
Income tax: Non-commercial losses - application of subsections 35-10(2) and 35-10(4) to business activities carried on in partnership