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Income Alienation presentation

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Published on 11 Sep 03 by VICTORIAN DIVISION, THE TAX INSTITUTE

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.

Author profile

Phillip ROCHER
Phillip is a Senior Tax Manager with MGI Meyrick Webster.
Current at 6 February 2004 - Current at 19 November 2004

 

This was presented at 42ND VICTORIAN STATE CONVENTION - CELEBRATING SUCCESS .

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The Challenges of Tax Administration

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Part IVA - Twenty Two Years On - In a state of maturity?

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Contentious Recent Developments

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