Published on 11 Sep 03
by VICTORIAN DIVISION, THE TAX INSTITUTE
This convention paper 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.
Phillip is a Senior Tax Manager with MGI Meyrick Webster.
Current at 6 February 2004