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

Published on 01 Jun 07 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

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.

Author profile:

Vanessa Ritzinger
Vanessa is a Lawyer in Madgwicks Revenue Group. Current at 01 March 2010 Click here to expand/collapse more articles by Vanessa RITZINGER.
 
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