Douglass v Commissioner of Taxation [2019] FCA 1246

TAXATION – appeal on questions of law from the Administrative Appeals Tribunal – personal services income provisions – whether income of a partnership which contracted with a labour hire company to provide the taxpayer’s personal services as an electronics engineer was through conducting a personal services business – “results test” in s 87-18(3) for personal services entities – relevance of “custom or practice” under s 87-18(4) to application of the “results test” – appeal dismissed, with costs

Full decision here