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Personal Services Income Regime: Contractors Beware

Published on 10 Feb 2005 | Took place at The Menzies Hotel, Sydney, and The Crowne Plaza, Parramatta, NSW

This seminar series was held in:
- Sydney on 8 February
- Parramatta on 10 February.

The PSI regime is a controversial specific anti-avoidance provision which has applied from 1 July 2000. The regime targets contractors who according to government policy should be taxed as employees. The fact that Part IVA still has a residual operation has resulted in many practitioners questioning why these complex measures are necessary. Many contractors including IT contractors in particular have been caught out on ATO audits and your contractor clients may be next. Therefore, now is the time for you to take a fresh look at the PSI regime.

Individual sessions

Personal Services Income Regime: Contractors Beware

Author(s):  Tristan WEBB

Some of the areas discussed in this presentation include:

  • what is personal services income?
  • passing the results test
  • what is a personal service business?
  • applying for a personal services business determination
  • what have we learned from the numerous ATO rulings and information determinations?
Materials from this session: