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Post Implementation Review into the Alienation of Personal Services Income Rules

Published on 30 Jul 09 by THE TAX INSTITUTE

The Taxation Institute understands that the Board's intention in undertaking this review is not to reopen debates about the merits of the policy intent of this measure.  The "terms of reference" for this review require the Board to consider the extent to which the PSI Rules:

  • give effect to the policy intent, with compliance and administration costs commensurate with those foreshadowed for the measure;
  • are expressed in a clear, simple, comprehensible and workable manner...

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