General anti-avoidance provisions of Part IVA - KnowledgEquity
This Ruling applies to those companies, partnerships or trusts whose ordinary or statutory income includes income that is mainly a reward for ...
What' new? ? Income tax thresholdsThe PSI rules do not apply to a 'personal services business' (PSB). Has the application of the general anti-avoidance rules contained in Part IVA of the ITAA36. 2018 Individual Tax Return Checklist - Lewis Accounting(PSI is included in the individual's personal income tax return. PSI is income that is mainly a reward for an individual's personal efforts or skills). 10. TR 2003/6 - Income tax: attribution of personal services ... - AustLII? The PSI rules only apply where personal services income is being earned and a personal services business (as defined) is not being carried on. Sole ...
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