• The Commissioner's discretion

    The Commissioner will only exercise discretion in the following circumstances:

    • there are special circumstances outside your control
    • you meet the income requirement, but because of the nature of the business activity, there will be a period where your business activity will not pass one of the four tests or make a tax profit and you have an objective expectation your business activity will meet one of the four tests within the commercially viable period for your industry
    • you do not meet the income requirement, because of the nature of the business activity, there will be a period where your business activity will not make a tax profit and there is an objective expectation your business activity will make a tax profit within the commercially viable period for your industry.

    You must apply using an approved form and provide relevant information, including evidence from independent sources (where available), that objectively establishes that you meet the conditions for the Commissioner's discretion.

      Last modified: 01 Oct 2013QC 16248