Published on 17 Jul 01
by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE
This seminar looks at the alienation of personal services income, with a focus on: What is meant by "personal services income"?; What deductions are claimable and what are not; What tests need to be met to fall outside the scope of these provisions. Is a determination required for the Commissioner?; Dealing with the provisions if you are subject to them.
Current at 19 November 2004