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Personal Services Income - the gathering storm

Published on 01 Jun 03 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

Personal Services Businesses are the focus of a Part IVA ATO test case program. At risk are taxpayers' ability to accumulate income within companies and corporate beneficiaries as well as paying noncommercial salaries to the controllers and associates of the businesses.

Author profile:

Noel Beharis CTA
Noel is the Tax Technical Director for Dominion Private Clients. Noel commenced in the legal profession as an articled clerk at Phillips Fox Solicitors and worked there until 1992 as a litigator in their insurance litigation division. For the last 14 years since leaving Phillips Fox he has worked at Pitcher Partners, William Buck, MGI Meyrick Webster and his current employer in varying tax technical roles. Areas of expertise include corporate and international taxation, taxation of large private enterprises, high wealth individuals and defending tax audits. Current at 15 September 2011 Click here to expand/collapse more articles by Noel BEHARIS.
 
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