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The ATO has published a Decision Impact Statement in relation to the AAT decision in Dixon Consulting Pty Ltd [2007] AATA 1786; 2007 ATC 2550. The case concerned whether the applicant taxpayer satisfied the business premises test in respect of an area of a garage and as a result was entitled to a personal services business determination from the Commissioner. The AAT held that the taxpayer did not have exclusive use of the garage area in the sense expounded by the Federal Court, and therefore the taxpayer failed the business premises test.

For a copy of the Decision Impact Statement, go here

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