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19 Mar 08 Decision Impact Statement - IRG Technical

The ATO has published a Decision Impact Statement in relation to the Federal Court decision in IRG Technical Services Pty Ltd; Kenneth Daniel Owen as trustee for Owen Family Trust [2007] FCA 1867; 2007 ATC 5326. These cases were funded to test the application of "the results test" (one of the 4 personal services business tests in the personal services income legislation) and whether artificial arrangements operated to defeat the legislation for individuals working in employee-like circumstances. Allsop J dismissed the appeals against the refusal of the Commissioner to grant Personal Services Business Determinations under s87-65 of ITAA97 to the relevant entities.

For a copy of the Decision Impact Statement, go here

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