Hi @bearone
Thanks for the compliment.
I think your question is partially answered above in my response to @orenshani7. Once you introduce ABN's and the concept of running a business into the mix, it gets really complicated. The ATO guidance talks about "running a business" but it seems to refer more to "running a business" in an investment sense rather than running a business in a traditional sense, where you produce something and get paid for it. I have to admit that I am stretching my knowledge a little at this point so cant provide a really confident opinion one way or another. I would be very interested to hear your accountants thoughts thought once you have spoken to them. A lot of this is down to interpretation so different people will have different ways to interpret it. In the absence of firm guidance from the ATO I think the best bet at this stage is to apply the "reasonable person test" as I mentioned to @holor0z in response to his comment.