The alienation of personal services income (PSI) rules remains one of the more deceptively complex areas of taxation law – the rules can limit tax deductions available to the individual and can also attribute income derived by an interposed entity back to the individual.
Session outline
This session, aimed at an intermediate audience, addresses the following:
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Overview of the PSI provisions and its exclusions
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Application of the personal services business (PSB) tests including the unrelated clients test, employment test and business premises test
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The Commissioner’s discretion
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Tax implications and other issues for businesses that fail the PSB tests.
Session inclusions
All delegates will receive a copy of the presentation and any handouts.
Who should attend
Practice and business
CPE Hours
Earn 1.5 CPE hours
Presenter
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Bruce Thomas
Tax Training Specialist
The Institute of Chartered Accountants in Australia
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