ITAA 1997 s 35-40

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

Non Commercial Losses: Real Property Test - Partnership assets

Non Commercial Losses: 'other assets test' - rally cars

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

Non-commercial losses - real property test and land adjacent to a dwelling

Non Commercial Losses: other assets test - 'similar rights'