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Douglass and Commissioner of Taxation (Taxation) [2018] AATA 3729

TAXATION – review of objection decisions – whether Applicant engaged by employer to produce a result – whether the Applicant’s partnership business satisfied the “results test” and was therefore a personal services business – relevance of “custom or practice” to “results test” criteria – criterion for producing a result not statutorily defined – concept of “working for a result” distinguished from “income for producing a result” – Applicant’s conduct with respect to reporting income satisfies criterion of recklessness – decisions under review affirmed.

Full decision here

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