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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