These papers provide an understanding of the Commissioner's view towards the splitting of income and any associated avoidance liability for income tax from the provision, through an interposed entity, of personal services in an employee-like way.
Alienation of personal services income - income splitting
Author(s):
Chandra Sharma
Materials from this
session:
Alienation of personal services income (the project)
Author(s):
Arthur Cipriano
Materials from this
session:
Details
- Published On:4 Dec 1997
- Took place at:City West Function Centre
The material is copyright. Apart any fair dealing for the purpose of private study,
research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.
Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.
Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.
Tags
1997
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