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Alienation of Personal Services Income

Published on 22 Jun 2000 | Took place at Parkroyal Hotel, QLD

Topics covered include: Legislative machinery, Changes in rules for contractors; Entitlements to deductions.

Individual sessions

Alienation of Personal Services Income

Author(s):  Harry M RIGNEY From 1 July 2000, your clients providing personal services through entities, or directly under contract other than as employees, must cope with rules that limit income splitting and deductions. The focus of this paper is on the legislative machinery which implements the new Personal Services Income regime, its practical scope, and the measures which are required in order to test client situations against the measures and - where the measures apply - provide guidance to either restructure or compliance.

Materials from this session: