Miscellaneous 2001

Alienation of Personal Services Income: Have Contractors finally become Employees?

Source: National

Published Date: 22 Mar 2001

 

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Topics covered in this seminar paper include:
- The financial impact of the alienation of income from personal services
- Individual and personal services entities
- Limitation of deductions relating to personal services income
- Exemptions eg. PPS taxpayers
- Collection: alienated personal services payments
- Does Part IVA apply? Looking at alternative structures.

Individual Session

Alienation of Personal Services Income

Author(s): Peter Moltoni

Details

  • Published By: Peter Moltoni
  • Published On:22 Mar 2001
  • Took place at:Sheraton on the Park, Sydney

The material is copyright. Apart any fair dealing for the purpose of private study,

research critisism or review, as permitted under the copyright Act, no part may be rerpoduced by any process without written permission from The Tax Institute.

Unless expressly stated, opinions are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

This material is copyright. Apart from any fair dealing for the purpose of private study., research, critisism or review, as permitted under teh copyright Act, no part may be reproduced by any process without written permission from The Tax Institute.

Unless expressly stated, opininons are not that of The Tax Institute, which accepts no responsibility for the accuracy of any of the information contained within it.

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Miscellaneous 2001

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