ITAA 1997 s 35-10(1)

Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

Fringe benefits tax: otherwise deductible rules and Division 35 of the Income Tax Assessment Act 1997

Non Commercial Losses: Assessable income test - whether an increase in the value of trading stock on hand for an income year is assessable income 'from' the business activity.

Non Commercial Losses: Assessable income test - whether a balancing adjustment is income 'from' the business activity.

Non Commercial Losses: Commissioner's discretion - Sale of business activity as a going concern in the lead time

Non Commercial Losses: whether business bank interest is assessable income from the business activity

Non Commercial Losses: Lead Time Discretion - commercially viable period - purchase of business activity

Non Commercial Losses: profits test and change of business ownership

Non Commercial Losses: bounties, subsidies and grants - assessable income 'from' the business activity

Non Commercial Losses: is exempt foreign employment income included as income 'from' a business activity

Non Commercial Losses: is exempt foreign employment income included as assessable income from an unrelated source

Non Commercial Losses: assessable income test - income from a personal income protection insurance policy is not income from a business activity

Non Commercial Losses: Employment income and the Exception to Division 35

Non Commercial Losses: assessable income test - income 'from' a business activity

Non Commercial Losses: Property test and partly used dwelling for business

Non-commercial losses: income from employment as an art lecturer and the Exception in subsection 35-10(4)