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Personal services income - recent cases and issues presentation

Published on 30 May 13 by VICTORIAN DIVISION, THE TAX INSTITUTE

This presentation considers:

  • what are the critical factors relevant to the application of the unrelated clients and resultstests, and how should those factors be evaluated in determining the application of the tests
  • when is an offer or invitation made to the “public at large or to a section of the public”
  • what are “unusual circumstances” within the meaning of subdivision 87-B.

Author profile:

Meredith Schilling
Current at 25 June 2013
 

 

Individual sessions

Further details about this event:

 

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