Document ID: chunk:federal_register_of_legislation:C2010C00260:clause:2_18
Version: federal_register_of_legislation:C2010C00260
Segment Type: clause
Provision Reference: sch 2 cl 18
Character Range: 41477–42066

18  At the end of section 35‑55 (after the note)
Add:

 (2) The Commissioner may decide that the rule in subsection 35‑10(2B) does not apply to a *business activity for an income year if the Commissioner is satisfied that it would be unreasonable to apply that rule because special circumstances of the kind referred to in paragraph (1)(a) of this section prevented the activity from starting.

Note: This subsection is intended to provide for a case where a business activity would have begun to be carried on and satisfied one of the tests if it were not for the special circumstances.