Skip to main content
shopping_cart

Your shopping cart is empty

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.

Individual sessions

Personal Services Income - Current Issues

Author(s):  Paul FELTRIN

This presentation discusses the personal services income provisions that 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 will be 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.

Materials from this session:

Tax Update - May 2005

Author(s):  Kym DAVIS

This presentation covers all tax changes that have occurred in the last two months. It includes the latest about super choice and penalties if employers get it wrong.

Materials from this session: