Miscellaneous 2003

Income Alienation - Reviewing the Big Picture

Source: National

Published Date: 27 Mar 2003

 
With the now substantial gap between corporate and maximum personal tax rates, alienation of income is once again a major focus for practitioners and the ATO.

This presentation provides an analysis of the history and the current grey areas including:
- a review of the cases, rulings and determinations to date
- an examination of the dichotomy between APSI rules, personal services business determinations and Part IVA
- where to from here?

Sorry, this content is for members only.

To get access to this and 25,000 other premium articles, books, videos and webinars sign up toour members program.

Already a Member? Login Now

Already a Member? Login Now

Individual Session

Income Alienation - Reviewing the Big Picture

Author(s): Gil Levy

Details

  • Published By: Gil Levy
  • Published On:27 Mar 2003
  • Took place at:Adelaide Convention Centre, Adelaide

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.

Tags

Miscellaneous 2003

Share this page