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Federal Court rules on personal services income cases

Federal Court rules on personal services income cases

Personal services income rules have been thrust into the spotlight recently, with the Federal Court handing down a favourable and unfavourable decision to the commissioner this week.

  • Shared by Accountants Daily
  • August 15, 2019
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In Fortunatow v Commissioner of Taxation [2019] FCA 1247, the Federal Court allowed for the taxpayer’s appeal, setting aside the Administrative Appeals Tribunal’s (AAT) earlier decision that the taxpayer did not pass the “unrelated clients test”.

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