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Income Alienation - Reviewing the Big Picture presentation

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 presentation 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?

Author profile:

Gil LEVY

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This was presented at 17TH NATIONAL CONVENTION: TAX 2003 - A CHALLENGING VINTAGE .

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