Miscellaneous 2007

Tax cases: Sticking to the facts: can a home garage satisfy the business premises test?

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2007

On 15 December 2006, the Federal Court of Australia handed down its finding in the case of Commissioner of Taxation v Dixon Consulting Pty Limited [2006] FCA 1748 which considered the definition of premises as it related to the business premises test, being one of the four personal services business tests under the Personal Services Income regime in the Income Tax Assessment Act 1997.

Sorry, this is subscriber only content.

To gain access to this material and much more - Subscribe Now.

(Note: Members can access Taxation in Australia journal articles without a Tax Knowledge Exchange subscription - please log in to access).

Already a Subscriber? Login now


The material is copyright. Apart any fair dealing for the purpose of private study, research criticism or review, as permitted under the copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

The Tax Institute
(ABN 45 008 392 372 (PRV14016))


The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009. 

Copyright Statement

All materials provided on this site are protected by copyright and are owned by or licensed to TTI.

Except as expressly permitted by TTI or the copyright owner, any person or company who uses this site must not use, reproduce, redistribute, retransmit, publish or otherwise transfer, or commercially exploit, the materials or any information, software or other content, in whole or in part, which is available through this site.


Miscellaneous 2007

Share this page