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  Miscellaneous 2001

Part 2-42 ITAA 1997 - What is the effect of the newly announced changes?

Source: New South Wales

Published Date: 18 Sep 2001

 

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This seminar paper discusses the changes made to part 2-42 of the ITAA 1997 highlights the differences the changes make to the tax practitioner. Topics covered in this paper include:
- What is PSI as defined by Part 2-42?
- Income earned from the use of assets
- Income from a business structure and from the sale of goods
- The Results Test
Author(s)

Individual Session

Part 2-42 ITAA 1997

Author(s): Mick Lyons
Materials from this session:

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