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Personal services income seminar paper

Published on 02 Dec 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper continues the examination of the increasingly complex web of taxation issues relating to employment, this time from a contractor or employee perspective. Issues covered include:

  • personal services income
  • deductions
  • income derived through and deductions available to an entity
  • personal services businesses
  • the various tests which must be satisfied - the results test, the unrelated clients test, the employment test and the business premises test
  • agents
  • Part IVA.

Author profile:

Robert Sceales CTA
Rob is Senior Partner at Sceales Lawyers. Established in 1994, the firm practises in taxation (Federal and State) and superannuation matters. It has a large practice in commercial work, property, conveyancng, estate planning, wills and probate matters, administration of estates including deeds of arrangement and other property advice. The firm advises on the structuring and setting up of all forms of commercial arrangements, including partnerships, companies, trusts and joint ventures. Rob appears as Counsel in taxation appeals and reviews in Federal and State jurisdictions, and also appears in and advises on criminal matters relating to taxation issues. He is from time to time engaged to provide evidence as an expert in relation to taxation issues. Current at 11 May 2016 Click here to expand/collapse more articles by Robert WF SCEALES.
 

This was presented at Don't get Trapped in the Labour Maze - Part 2.

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Individual sessions

Personal services income

Author(s):  Robert WF SCEALES

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