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Draft Ruling 2001/D3 What is a personal services business?

Published on 22 May 01 by THE TAX INSTITUTE

The taxation treatment of contractors and consultants has been a confused and complex area for at least 2 decades. Dozens of court cases, tax rulings, pronouncements, legislation and ATO audit programs have done little to alleviate the confusion. The Alienation of Personal Services Income ('APSI') measures, and the attendant draft rulings (TR2001/D3 and TR 2001/D4) have added to the confusion.

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INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA
- Current at 19 November 2004
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NATIONAL INSTITUTE OF ACCOUNTANTS
- Current at 19 November 2004
TAXPAYERS AUSTRALIA INC
- Current at 19 November 2004
TAX POLICY & RESEARCH DIVISION
- Current at 19 November 2004
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CPA AUSTRALIA
- Current at 19 November 2004

 

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