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Part 2-42 ITAA 1997 - What is the effect of the newly announced changes?

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Published on 06 Sep 01 by SOUTH AUSTRALIAN DIVISION, THE TAX INSTITUTE

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

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Mick LYONS
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2001 Returns and PSI

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