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  Miscellaneous 2020

November Special Topic Presentation

Published Date: 2 Dec 2020

 

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Personal Services Income | Presenters: Jim Koutsokostas, CTA and Todd Bromwich of Hall & Wilcox

In this month's special topic, Jim Koutsokostas and Todd Bromwich of Hall & Wilcox will discuss the Personal Services Income regime in Part 2-42 of the Income Tax Assessment Act 1997.

They will cover:

  • The objectives of the PSI regime and the mischief that it tries to manage.
  • An overview of the PSI rules, including the Personal Services Business tests.
  • A detailed case study and the recent case of Fortunatow.
  • A discussion of how the PSI rules interact with Part IVA.

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