Published on 17 May 05
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
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.