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Part 2-42 ITAA 1997 - What is the effect of the newly announced changes?

Published on 06 Sep 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

This powerpoint presentation loos at the changes made to part 2-42 of the ITAA 1997 highlights the differences the changes make to the tax practitioner. Topics covered in this presentation include:
- What is PSI as defined by Part 2-42?
- Income earned from the use of assets
- Income from a business structure and from the sale of goods
- The Results Test

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Mick LYONS

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