ITAA 1997 s 35-55

Provision of advice and guidance by the ATO

Income tax: Scheme A private practice arrangements of specialist medical officers employed by the ACT Government as represented by ACT Health

Income tax: 100% payment private practice arrangements of full-time medical practitioners of a Victorian Health Service

Income tax: private practice arrangements for salaried medical officers in South Australian public hospitals

Income tax: Category B 100% assignment model private practice arrangement for salaried specialists employed by the Northern Territory in Northern Territory Public Hospitals

Income tax: 100% donation private practice arrangements of full-time dentists, dental specialists and dental prosthetists of Dental Health Services Victoria participating in Commonwealth Medicare Chronic Disease Dental Scheme

Income tax: private practice arrangement for Medical Practitioners of the Intensive Care Unit of the Royal Melbourne Hospital

Income tax: private practice arrangement for Clinicians of Queensland Health

Income tax: liquidation - Great Southern Plantation and Gunns Plantations Limited Woodlot Schemes

The Product Rulings system

Income tax: non-commercial business losses: Commissioner's discretion

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

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

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