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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 Click here to expand/collapse more articles by INSTITUTE OF CHARTERED ACCOUNTANTS IN AUSTRALIA.
 
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 Click here to expand/collapse more articles by TAX POLICY & RESEARCH DIVISION .

CPA AUSTRALIA
Current at 19 November 2004

 

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