Miscellaneous 2004

Personal services income seminar

Source: Western Australia

Published Date: 2 Dec 2004

 

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This paper continues the examination of the increasingly complex web of taxation issues relating to employment, this time from a contractor or employee perspective. Issues covered include:

  • personal services income
  • deductions
  • income derived through and deductions available to an entity
  • personal services businesses
  • the various tests which must be satisfied - the results test, the unrelated clients test, the employment test and the business premises test
  • agents
  • Part IVA.

Details

  • Published By: Robert Wf Sceales
  • Published On:2 Dec 2004
  • Took place at:City West Function Centre, West Perth

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 2004

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