Page 1 of 1

In determining whether a taxpayer’s activities are properly characterised as a hobby or a business, the courts will tend

Posted: Tue Jan 18, 2022 1:00 pm
by answerhappygod
In determining whether a taxpayer’s activities are properly
characterised as a hobby or a business, the courts will tend
to:
A. Group of answer choices apply the High Court decision in FCT
v The Myer Emporium Ltd 87 ATC 4363;
B. apply the “badges of business” such as the degree of
systematic and organised activities;
C. apply the High Court decision in FCT v Whitfords Beach Pty
Ltd 82 ATC 4031
D. look to whether the taxpayer has previously run a similar
business;