Published on 01 Jun 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
In previous Q & A's we have discussed the PSI rules contained in Part 2-42 of the 1997 Act and explained how to satisfy the tests contained in those rules. However, since the decision in Commissioner of Taxation v Mochkin, the Commissioner appears to want to nullify the relevance of the PSI rules.
Graham is a Solicitor at Hall & Wilcox Lawyers.
Current at May 2005 Current at 19 November 2004
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