w/e chat - brokerage, page-14

Dan,

The ato gives an example of 60 trades.

http://www.ato.gov.au/businesses/content.asp?doc=/Content/21749.htm&page=7&H7

But the importance is to establish that it carried on a repetitive, business like manner.

Full article:
http://www.ato.gov.au/businesses/content.asp?doc=/Content/21749.htm&page=1&H1

Cheers
Specialist