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New rules prevent alienation of income and deny deductions: how to guide your clients providing personal services

Published on 01 Sep 00 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

From 1 July 2000, clients providing personal services through entities, or directly under contract other than as employees, must cope with rules that limit income splitting and deductions. This article, based on the IA's Road Show, provides practical case studies

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Harry M RIGNEY

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