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PSI: To Self-Assess or Not? This is the Question

Published on 18 Sep 2001 | Took place at All Seasons Premier Menzies, Sydney, NSW

The personal Services Income regime has applied from 1 July 2000, therefore 2001 tax returns being prepared from now on must correctly reflect the new law. The Government is being forced to review the basis on which the PSI legislation operates and to address the various draconian aspects of the legislation.
This seminar includes a combination of a lecture as well as a comprehensive set of case studies and solutions.

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Individual sessions

PSI: To Self-Assess or Not?

Author(s):  Greg TRAVERS Topics covered in this seminar paper include:

  • Overview of the APSI rules
  • Recent changes
        -Commission agents
        -Results test
        -Attribution rules
  • Issues for consideration

    • Also included in this paper is a set of 22 comprehensive case studies on the new PSI rules with worked solutions and comments. These case studies are covered in three topics; 'What is PSI?', 'Results Test', and 'Agents'.

    Materials from this session:

    Part 2-42 ITAA 1997

    Author(s):  Mick LYONS 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

    Materials from this session: