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Personal Services Income - Recent Cases and Issues

Published on 30 May 2013 | Took place at Leonda by the Yarra, Melbourne, VIC

    Recent cases on the application of the personal services business tests have highlighted the need to examine carefully the particular factual context of the provision of services. This seminar looked at some of those cases, such as the decision of the Federal Court in Cameron v Commissioner of Taxation, with a view to setting out some practical guidelines for applying the personal services income rules.

Individual sessions

Personal services income - recent cases and issues

Author(s):  Meredith Schilling

This paper considers:

  • what are the critical factors relevant to the application of the unrelated clients and resultstests, and how should those factors be evaluated in determining the application of the tests
  • when is an offer or invitation made to the “public at large or to a section of the public”
  • what are “unusual circumstances” within the meaning of subdivision 87-B.
Materials from this session: