These tactics were employed to avoid tax in the days before the 23AG exemption and were one of the reasons the exemption was introduced.
If the house is rented out, the exemption will not apply during rental periods.
But the power of exemption was to be carefully targeted and administered.
The exemption for work-related items, such as mobile phones and laptop computers.
There is an exemption from the rules for certain primary production or professional arts business activities if your assessable income from.
Exemption implies release from some obligation or legal requirement, esp. where others are not so released [exemption from the military draft]; immunity implies freedom from or protection against something disagreeable or menacing to which all or many are liable [immunity from a penalty, disease, taxes]; impunity specifically implies escape or freedom from punishment [to commit a crime with impunity]
