tax advice, page-13

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    the 80/20 rule is not the end of it. see flowchart at bottom of link:

    http://www.ato.gov.au/businesses/content.asp?doc=/content/33827.htm

    if less than 80% of your income comes from 1 client, you still need to meet either the unrelated clients test, employment test or business premises test in order to be deemed a personal services business.

 
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