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
- 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
- Part IVA.
Robert is the Senior Partner of Sceales Lawyers. He commenced practice as a lawyer in 1971, in South Africa. He moved to Perth in 1986, and practised with a large law firm until establishing Sceales & Company in 1994. He has extensive experience in all areas in which the firm advises, particularly in relation to all Commonwealth and State taxation matters.
- Current at
01 November 2017