Published on 27 Mar 03
by NATIONAL EVENTS, TAXATION INSTITUTE OF AUSTRALIA
With the now substantial gap between corporate and maximum personal tax rates, alienation of income is once again a major focus for practitioners and the ATO.
This seminar paper provides an analysis of the history and the current grey areas including:
- a review of the cases, rulings and determinations to date
- an examination of the dichotomy between APSI rules, personal services business determinations and Part IVA
- where to from here?
Gil is a Principal of MGI Sydney. With over
40 years’ experience in tax consulting he specialises in providing
advice to both clients and other practitioners in the SME segment,
particularly on the CGT issues associated with mergers and
acquisitions. Gil is a past President of The Tax Institute and current
President of the Asia Oceania Tax Consultants Association.
- Current at
30 March 2017