Published on 02 Jun 00
by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE
From 1 July 2000, your clients providing personal services through entities, or directly under contract other than as employees, must cope with rules that limit income splitting and deductions. The focus of this paper is on the legislative machinery which implements the new Personal Services Income regime, its practical scope, and the measures which are required in order to test client situations against the measures and - where the measures apply - provide guidance to either restructure or compliance.
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