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07 Aug 09 Submission on Post Implementation Review into the Alienation of Personal Services Income Rules

On 30 July 2009, the Taxation Institute lodged a submission with the Board of Taxation in relation to the Board of Taxation's post-implementation review of the alienation of personal services income rules (PSI Rules). Generally, the Taxation Institute considers that the PSI Rules are achieving their objectives and giving effect to the stated policy intent. However, there are some areas in which the Taxation Institute considers that the PSI Rules are not giving effect to the policy intent and hence not achieving their objectives. The Taxation Institute also has concerns regarding the lack of clarity and certainty regarding some aspects of the PSI Rules.

For a copy of the submission, go here.

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