Published on 14 Mar 02
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
This convention paper asks: what are the PSI rules meant to do, who do the PSI rules apply to, what has happened to the old rules and Part IVA, what is PSI, how does it restrict deductions, a Personal Services Business - what is it, passing or failing the tests - the consequences.
Graham is a Senior Consultant at Rigby Cooke Lawyers. He has been a commercial lawyer since 1969 and a partner in Rigby Cooke and its predecessors since 1971. He has had a number of articles published in leading journals on taxation law and has presented many lectures and seminars on current tax issues to lawyers, accountants and other professional and business associations. Current at 23 October 2005
The Tax Institute is a Recognised Tax Agent Association (RTAA) under the Tax Agent Services Regulations 2009.
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