Restriction on relief for “hobby” farming or market gardening (ss 67-70)

Contents

Section 67 – Restriction on relief in case of farming or market gardening [ITA 2007 s 67] Section commentary
Section 68 – Reasonable expectation of profit [ITA 2007 s 68] Section commentary
Section 69 – Whether trade is the same trade [ITA 2007 s 69] Section commentary
Section 70 – Determining losses in previous tax years [ITA 2007 s 70] Section commentary

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