ITAA 1997 s 35-45

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

Non Commercial Losses: other assets test - assets that have been pooled under the Simplified Tax System (STS)

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

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

Non Commercial Losses: 'other assets tests' - truck with carrying capacity of two tonnes

Non Commercial Losses: 'other assets test' - all terrain vehicles and agricultural motorcycles