The Bottom Line|Individual April 2021 - LWK Chartered Accountants
The Commissioner has issued a draft ruling which considers the personal services income rules contained in Pt 2-42 of the Income Tax Assessment ...
Year-end tax planning toolkit | Pitcher Partnersservices income' or PSI) will be attributed to you unless: ? the company or trust is conducting a personal services business (PSB); or. ? the PSI was ... PwC's Monthly Tax Update - PwC AustraliaThis is because any PSI derived by a company does not form part of its assessable income but is included in the assessable income of the individual generating ... 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.
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