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Holman and Commissioner of Taxation (Taxation) [2020] AATA 1375

  • Member D K Grigg
  • May 19, 2020
  • 1 min read

TAX – whether amended income tax assessment issued by the Australian Tax Office following a private ruling was excessive – whether the applicant conducted a business in partnership with his wife – indicia to be considered in determining whether a business is operated as a partnership for income tax purposes - decision under review affirmed

Full decision here

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