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Alienation of personal services income - income splitting

Published on 04 Dec 97 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper will provide an understanding of the Commissioner's view towards the splitting of income and any associated avoidance of liability for income tax from the provision. In particular the ATO is concerned with the Friday night / Monday morning scenario.

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Chandra SHARMA

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This was presented at Alienation of personal services income project.

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Alienation of personal services income - income splitting

Author(s):  Chandra SHARMA

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Alienation of personal services income (the project)

Author(s):  Arthur CIPRIANO

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