Primary production and professional arts
If you have a primary production or professional arts business and your assessable income from other sources not related to that business is less than $40,000, you can claim the loss in that income year.
You will not need to pass any of the four activity tests.
The $40,000 excludes any net capital gains.
An exception to the non-commercial loss rules allows net losses from certain primary production or professional arts business activities to be claimed in the year incurred.