Income tax 2013

Personal services income - recent cases and issues

Source: Victoria

Published Date: 30 May 2013

 

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

This paper considers:

  • what are the critical factors relevant to the application of the unrelated clients and resultstests, and how should those factors be evaluated in determining the application of the tests
  • when is an offer or invitation made to the “public at large or to a section of the public”
  • what are “unusual circumstances” within the meaning of subdivision 87-B.
Author(s)

Individual Session

Personal services income - recent cases and issues

Author(s): Meredith Schilling

Details

  • Published By: Meredith Schilling
  • Published On:30 May 2013
  • Took place at:Leonda by the Yarra, Melbourne

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

Income tax 2013

Share this page