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The new 'alienation of personal services income' rules


This seminar paper discusses PSI rules, with a focus on: what is the new PSI, who has it, who doesn't and what are the primary threshold tests; how will the results test work to release affected taxpayers from the PSI system; who do you attribute PSI to individuals, what deductions will your clients lose under the new system, when can you apply for a PSBD; do Part IVA and its related cases and rulings on personal exertion income still apply where you pass the primary tests or do you have a 'personal service business'; how will your PAYG obligations be charged under PSI?

Author profile:

Graham CANDY
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 Current at 11 May 2009 Click here to expand/collapse more articles by Graham CANDY.


This was presented at SME Tax Intensive Case Studies: Session Two .

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