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Personal services income seminar paper

Member Price: $57.00
Non Member Price: $75.00

DisclaimerThis material is copyright. Apart from any fair dealing for the purposes of private study, research, criticism or review, as permitted under the Copyright Act, no part may be reproduced 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.

Published on 02 Dec 04 by WESTERN AUSTRALIAN DIVISION, THE TAX INSTITUTE

This paper continues the examination of the increasingly complex web of taxation issues relating to employment, this time from a contractor or employee perspective. Issues covered include:

  • personal services income
  • deductions
  • income derived through and deductions available to an entity
  • personal services businesses
  • the various tests which must be satisfied - the results test, the unrelated clients test, the employment test and the business premises test
  • agents
  • Part IVA.

Author profile

Robert Sceales CTA
Robert is the Senior Partner of Sceales Lawyers. He commenced practice as a lawyer in 1971, in South Africa. He moved to Perth in 1986, and practised with a large law firm until establishing Sceales & Company in 1994. He has extensive experience in all areas in which the firm advises, particularly in relation to all Commonwealth and State taxation matters. - Current at 01 November 2017
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This was presented at Don't get Trapped in the Labour Maze - Part 2 .

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