November 8, 2023 Edward Hennebry Business Law, Taxation, Tax Disputes, Federal Taxes, Property & Development Bowerman: an unusual case that may have unusual implications November 8, 2023 Edward Hennebry Business Law, Taxation, Tax Disputes, Federal Taxes, Property & Development In an “unusual outcome” concerning a main residence, the AAT has highlighted the breadth of what constitutes a profit-making scheme and the functionality of ATO public rulings.