Published on 01 Oct 03
by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE
The arrival of the first court decision considering the application of the personal services income tax regime by the Commissioner has been disappointing. Any analysis of the personal services income tax provisions by the court in Commissioner of Taxation v Metaskills Pty Ltd  FCA 766 (23 July 2003) were vitiated by a technicality, in particular, the failure of the taxpayer to come within the operation of the specific provisions of the regime.
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