Reword the following answer: a. The size, scale and permanence of an activity is a determinative test for evaluating whether the activity constitutes a business. In the case of Thomas v FCT 72 ATC 4094, the court's reasoning was primarily based on the size, scale, and permanence of the activity to determine whether it constituted a business. The court considered factors such as the nature of the activity, the period over which it was carried out, the scale of operations and the volume of transactions, the commitment of time, the businesslike manner in which activities were carried out, and the nature and quantity of the property subject to the activity. The court concluded that the taxpayer's activities were carried out in a businesslike manner, with a view to making a profit, and were of a kind and scale that could not be regarded as a mere hobby or recreation. Therefore, the court held that the taxpayer was carrying on a business. This case established the principle that the size, scale, and permanence of an activity are significant factors in determining whether the activity constitutes a business for tax purposes