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  Miscellaneous 2001

Part 2-42 ITAA 1997 - What is the effect of the newly announced changes?

Source: New South Wales

Published Date: 18 Sep 2001

 

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This seminar paper discusses the changes made to part 2-42 of the ITAA 1997 highlights the differences the changes make to the tax practitioner. Topics covered in this paper include:
- What is PSI as defined by Part 2-42?
- Income earned from the use of assets
- Income from a business structure and from the sale of goods
- The Results Test
Author(s)

Individual Session

Part 2-42 ITAA 1997

Author(s): Mick Lyons
Materials from this session:

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Details

  • Published By: Mick Lyons
  • Published On:18 Sep 2001
  • Took place at:All Seasons Premier Menzies, 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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