Session 12/1 Restructuring Tricks and Traps - Tax Technical
? E.g. Personal services income (PSI) regime (discussed later in this Module). General anti-avoidance rules. ? Last resort to ensure integrity of system.
TaxationVOL 55(10) MAY 2021 - in AustraliaAbove $90,000, the LMITO phases out at the rate of 3 cents in the dollar until taxable income reaches $125,000. There is no need to claim this ... the report - CMA Group Collins MellodyNote: consider application of the personal services income (PSI) attribution rules in relation to any income derived by an interposed entity that is personal. General anti-avoidance provisions of Part IVA - KnowledgEquityThis Ruling applies to those companies, partnerships or trusts whose ordinary or statutory income includes income that is mainly a reward for ...
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