Cameron v Commissioner of Taxation [2012] FCAFC 76

FEDERAL COURT OF AUSTRALIA

Cameron v Commissioner of Taxation [2012] FCAFC 76 Citation: Cameron v Commissioner of Taxation [2012] FCAFC 76

Appeal from: Cameron v Commissioner of Taxation [2011] FCA 1378

Parties: MICHAEL CAMERON v COMMISSIONER OF TAXATION; COMMISSIONER OF TAXATION v MICHAEL CAMERON

File number: NSD 97 of 2012

Judges: EMMETT, MIDDLETON AND ROBERTSON JJ

Date of judgment: 30 May 2012

Catchwords: TAXATION – whether personal services business – application of unrelated clients test – whether making offers or invitations to the public at large or to a section of the public to provide services – nature or character of offer TAXATION – whether personal services business – application of business premises test – whether business premises at which the individual or entity mainly conducted activities from which personal services income gained or produced

Legislation: Income Tax Assessment Act 1997 (Cth) ss 84-5, 87-10, 87-15, 87-20, 87-30 Taxation Administration Act 1953 (Cth) s 14ZZK(b)

Cases cited: Campbell's Cash & Carry Pty Ltd v Director of Public Prosecutions (Commonwealth) [1998] 4 VR 208 applied Commissioner of Taxation v Metaskills Pty Ltd (2003) 130 FCR 248 cited Commissioner of Taxation v Raptis (1989) 89 ATC 4994 applied Corporate Affairs Commissioner (SA) v Australian Central Credit Union (1985) 157 CLR 201 considered Equuscorp Pty Ltd v Haxton (2012) 286 ALR 12; [2012] HCA 7 cited Federal Commissioner of Taxation v Yalos Engineering Pty Ltd (2009) 77 ATR 542 considered Glennan v Commissioner of Taxation (1999) 90 FCR 538 cited Hurst v Vestcorp Ltd (1988) 12 NSWLR 394 distinguished IRG Technical Services Pty Ltd v Deputy Commissioner of Taxation (2007) 165 FCR 57 cited Lee v Evans (1964) 112 CLR 276 referred to Minister for Immigration and Ethnic Affairs v Wu Shan Liang (1996) 185 CLR 259 applied Morales v Minister for Immigration and Ethnic Affairs (1995) 60 FCR 550 referred to