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  Miscellaneous 2001

The New 'Alienation of Personal Services Income' Rules

Published Date: 29 May 2001

 

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Topics covered in this seminar paper include:
- The new rules will be explained in the light of the recent draft rulings issues by the ATO TR 2001/D3 and D4
- Analysis of the definition of Personal Services Income, and when taxpayers can expect to be caught by the new rules
- Impact on both existing businesses as well as new start ups
- When does an individual or entity conduct a personal services business?
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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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