Personal Services Income - Current Issues
Published on 17 May 2005
| Took place at AMF Centre, Glenside, SA
The personal services income provisions came into effect on 1 July 2000 to improve the integrity of the tax system with respect to the provision of personal services. There are two important practical considerations that are discussed. The capacity of individuals and interposed entities to claim higher deductions as compared with employees and the alienation of personal services income through an interposed entity.