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Fortunatow v Commissioner of Taxation [2019] FCA 1247

TAXATION – appeal from a decision of the Administrative Appeals Tribunal (AAT) – personal services income provisions in the Income Tax Assessment Act 1997 (Cth) – personal services business tests – unrelated clients test – relationship between ss 87-20(1)(b) and 87-20(2) – whether marketing by LinkedIn profile to intermediaries and end-clients is making offers or invitations to the public at large or a section of the public – whether the fact that services are provided through the involvement of an intermediary means the unrelated clients test cannot be satisfied – appeal allowed, with costs – application remitted to the AAT for reconsideration according to law

Full decision here

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