Reword the following answer: Answer: a. The size, scale, and permanence of an activity serve as key criteria for assessing whether the activity qualifies as a business. Explanation: In the case of Thomas v FCT 72 ATC 4094, the court's decision was largely influenced by the size, scale, and permanence of the activity in question to ascertain if it qualified as a business. The court evaluated various aspects such as the nature of the activity, the duration over which it was conducted, the extent of operations and the number of transactions, the dedication of time, the professional manner in which the activities were executed, and the type and amount of property involved in the activity. The court determined that the taxpayer's activities were conducted in a professional manner with the intention of generating profit, and were of a nature and scale that could not simply be considered a hobby or leisure activity. Consequently, the court ruled that the taxpayer was indeed operating a business. This case set a precedent that the size, scale, and permanence of an activity are crucial factors in deciding whether the activity is considered a business for tax purposes