Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199

Federal Commissioner of Taxation v Myer Emporium Ltd (1987) 163 CLR 199.In your analysis, discuss how the decision of the court, and the tax issue(s) examined by the Court affects a business or commercial enterprise. For example, how might the characterization of an activity as a 'business' activity affect someone undertaking gambling activities? Alternatively, how might the High Court's recent clarification of the Australian central management & control test for tax residency affect a multinational business operating in Australia?