ITAA 1997 s in subsection 35-10(4)

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