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On 17 September 2014, the ATO released for public comment by 24 October 2014 draft Taxation Determination TD 2014/D15 entitled "Income tax: where a personal services entity receives a payment from a service acquirer in relation to a period, is that payment personal services income within the meaning of subsection 84-5(1) of the Income Tax Assessment Act 1997 notwithstanding during that period the service provider is not providing services to the service acquirer until further called upon?"

The answer given to the question posed is Yes.

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