Published on 18 Jul 01
by VICTORIAN DIVISION, THE TAX INSTITUTE
This paper discusses what the PSI is, what it is meant to do, what it means to the taxpayer, what the test is that classifies the taxpayer as owing PSI and what the consequences are for failing or passing the test.
Graham is a Senior Consultant at Rigby Cooke Lawyers. He has been a commercial lawyer since 1969 and a partner in Rigby Cooke and its predecessors since 1971. He has had a number of articles published in leading journals on taxation law and has presented many lectures and seminars on current tax issues to lawyers, accountants and other professional and business associations. Current at 23 October 2005
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