TaxationVOL 55(10) MAY 2021 - in Australia
Above $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 ... 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.
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