Boris Worked for ABJ Electrical as an Employee for 12

Boris worked for ABJ Electrical as an employee for 12 years but on 1 July 2019 he was asked by his employer to obtain an ABN and to submit invoices as he would be paid as a contractor. Boris's work duties have not changed at all and he only provides services to ABJ Electrical is still paid on a hourly rate and Boris does not supply his own tools or have his own liability insurance (as he is covered by ABJ's policy) . How will this arrangement be treated under Australia's specific anti-avoidance rules?

A) Boris would fail the personal services income rules
B) Boris would pass the personal services income rules
C) Boris would be able to pass the results test
D) Boris would pass the unrelated clients test

Correct Answer:

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