ITAA 1997 s 35-30

Commissioner's discretion contained in section 35-55 of the Income Tax Assessment Act 1997

Commissioner's discretion in section 35-55 of the ITAA 1997 - no objective expectation

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: 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: Assessable income test - reasonable estimate

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

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: Other Assets test - valuation of trading stock

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