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Q and A: Alienation of Personal Services Income - Limits to the Unrelated Clients Test

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Published on 01 Jun 02 by "TAXATION IN AUSTRALIA" JOURNAL ARTICLE

By now we all all reasonably familiar with the alienation of personal services income rules ('PSI rules') contained in Part 2-42 of the Income Tax Assessment Act 1997('the ITAA 97'). However, it does not necessarily follow that we fully understand the application of these rules. This article looks at the confusing application of the unrelated clients test.

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Leanne HUGHSON
Leanne is a Senior Associate at Hall & Wilcox Lawyers, Melbourne.
Current at August 2005
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