ITAA 1997 s 35-10(2)

Commissioner's discretion- Special Circumstances - expectation of taxation profit not decisive

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

Non Commercial Losses: lead time discretion - plant disease affecting the 'commercially viable period'

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

Non Commercial Losses: loss deferral rule - long-term averaging of primary producers' tax liability

Non Commercial Losses: artist exception - does incidental arts work in a business qualify the activity for the exception?

Non Commercial Losses: Farm Management Deposit withdrawal - assessable income 'from' the business activity

Non Commercial Losses: assessable income - whether Landcare grant is income 'from' the business activity

Non Commercial losses: artist exception - whether artist's manager or agent is conducting a 'professional arts business'.

Non Commercial Losses: Other Assets test - valuation of trading stock

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

Non-commercial losses: do the beneficiaries of a discretionary trading trust carry on a business activity?