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Legislation
ATO documents that consider ITAA 1997 s 35-55(1)(b)
38 documents
Income tax: Queensland Paulownia Forests Project No. 8 - Capital Forestry Units
Income tax: Queensland Paulownia Forests Project No. 8 - Capital Forestry Units (Discounted Fees)
Income tax: Queensland Paulownia Forests Project No. 8
Income tax: Queensland Paulownia Forests Project No. 7 (Revised Arrangement)
Income tax: QPFL Project No. 9
Income tax: QPFL Project No. 9 - Discounted Fees
Income tax: Queensland Paulownia Forests Project No. 8 - Income Forestry Bonds
Income tax: Capital Forestry Units 2006 and 2007 - 2006 Financial Year
Income tax: Capital Forestry Units 2006 and 2007 - 2007 Financial Year
Income tax: The Forestry Project 2006 and 2007 - 2007 Financial Year
Income tax: Income Forestry Bonds 2006 and 2007 - 2006 Financial Year
Income tax: Income Forestry Bonds 2006 and 2007 - 2007 Financial Year
Commissioner's discretion in section 35-55 of the ITAA 1997 - no objective expectation
Non Commercial Losses: Commissioner's discretion - Sale of business activity as a going concern in the lead time
Non Commercial Losses: Lead Time Discretion - commercially viable period - purchase of business activity
Non Commercial Losses: Commissioner's discretion - objective expectation of profit - cessation of business
Non Commercial Losses: lead time discretion - plant disease affecting the 'commercially viable period'
Non Commercial Losses: forestry - business not being carried on