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The New 'Alienation of Personal Services Income' Rules

Published on 29 May 01 by VICTORIAN DIVISION, THE TAX INSTITUTE

Topics covered in this powerpoint presentation include:
- The new rules will be explained in the light of the recent draft rulings issues by the ATO TR 2001/D3 and D4
- Analysis of the definition of Personal Services Income, and when taxpayers can expect to be caught by the new rules
- Impact on both existing businesses as well as new start ups
- When does an individual or entity conduct a personal services business?

Author profile:

Mark PIZZACALLA
Current at 04 June 2009 Click here to expand/collapse more articles by Mark PIZZACALLA.
 

This was presented at SME Tax Intensive .

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Anti-avoidance rules and measures

Author(s):  Jennifer BATROUNEY

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