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24 Sep 07 AAT finds PSI "business premises" test not satisfied - Dixon

Upon remission of the matter to the AAT from the Federal Court, the AAT has reversed its earlier decision and held that the applicant company did not have exclusive use of a two storey building consisting of a garage, storeroom, workshop and office area (“the Garage”) for the purposes of the "business premises" test set out in s 87-30(1) of ITAA 1997. Section 87-30(1) is contained in Part 2-42 of ITAA 1997 deals with personal services income (PSI). Accordingly, the Commissioner's decision under review was affirmed: Dixon Consulting Pty Limited and FCT [2007] AATA 1786 (AAT, Purvis AM QC DP, 21 September 2007).

For a copy of the decision, go here

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