Miscellaneous 2003

Tax Case: Metaskills's Not So Mega-skills of Alienation of Personal Services Income

Source: Taxation In Australia Journal Article

Published Date: 1 Oct 2003

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 [2003] 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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  • Published By: Cindy Ong
  • Published On:1 Oct 2003

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Miscellaneous 2003

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