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29 Aug 07 Taxpayer assessable on PSI - Skiba

The AAT has held that personal services income derived by a company was attributable to the taxpayer, an employee of the company, under s 86-15 of Part 2-42 of ITAA 1997. The AAT held that the company did not meet the results test in s 87-18(3) and did not meet the unrelated clients test in s 87-20: Skiba and FCT [2007] AATA 1705 (AAT, Sweidan SM, 27 August 2007).

For a copy of the decision, go here

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