The personal services income provisions came into effect on 1 July 2000 to improve the integrity of the tax system with respect to the provision of personal services. There are two important practical considerations that are discussed. The capacity of individuals and interposed entities to claim higher deductions as compared with employees and the alienation of personal services income through an interposed entity.
Personal Services Income - Current Issues
Author(s):
Paul Feltrin
Materials from this
session:
Details
- Published On:17 May 2005
- Took place at:AMF Centre, Glenside
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.
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2005
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