In Fortunatow and FCT AATA 4621, the taxpayer failed to establish that his company was a personal services business (PSB) on the basis of the results test or the unrelated clients test making the...

The ATO has determined that a commission-only salesperson was not an employee either at common law or under the expanded definition in s 12(1) and 12(3) of the Superannuation Guarantee...

On 20 January 2015, the Government announced the release of the Board of Taxation’s report on taxation impediments to the success and growth of small business. One of the recommendations was for...