Other products in this series



The income requirement

Non-commercial losses: real property test

Non-commercial losses: other assets test

Non commercial losses: profits test

Non-commercial losses: assessable income test


Non-commercial losses: partnerships 

Non-commercial losses: similar business activities


Non-commercial losses: Commissioner's discretion

Non-commercial losses: independent evidence fact sheet 

We suggest you read the products by following the arrows in this flowchart. This means you read the overview first and then choose one of the fact sheets on the tests.

If you are interested in only one particular issue, you may prefer to read the overview fact sheet and then go directly to the products on that issue.

The flow chart groups some products together. You do not need to read the fact sheets within a group in any particular order.

    Last modified: 01 Oct 2013QC 16248