Australian Taxation

Choplin, a commercial lawyer, owned 500 apricot trees on a weekend retreat property located 250 km from his home in Brisbane. The trees had been in commercial production when he bought the property. Choplin knew at the outset that he could, with proper management, run the enterprise at a profit. However, due to his employment, he was busy in the city and was unable to attend to the trees on a regular basis. Thus, he did not spray the trees for pests, irrigate or prune them. He decided that he could not be bothered hiring someone to look after the trees. He picked a small quantity of the fruit in the hope of making some return but owing to the lack of care, the apricots were not of a suitable quality for the commercial market. A wholesaler whom he approached rejected them. He left the apricots with an honesty box on the side of the road and managed to sell them for $50.

Required: Discuss whether Choplin was carrying on a business of apricot growing. Support your answer with reference to relevant case law and ruling.