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  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.
Current at 24 May 2009
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