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  Miscellaneous 2003

Income Alienation

Source: Victoria

Published Date: 11 Sep 2003

 
This presentation covers the following topics:
- definition of personal services income and its significance for Part 2-42 and Part IVA in general
- issues with operation of Part 2-42 and Division 13 of Schedule 1 of the Tax Administration Act 1953
- non-commercial remuneration, profit retention and Part IVA
- the ATO test case program - practical issues for advisers
- case studies on alienating income and alienating ATO auditors.

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Author(s)

Individual Session

Income Alienation

Author(s): Phillip Rocher
Materials from this session:

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Details

  • Published By: Phillip Rocher
  • Published On:11 Sep 2003
  • Took place at:Cumberland Resort, Lorne

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