This on-demand session is available to watch instantly after purchase at the time of your choosing and will expire within 12 Months of purchase.
Date recorded: April 2023
The Australian Taxation Office recently finalised a new ruling covering personal services income. TR 2022/3 improves guidance on how PSI rules should be applied to individuals or entities. The new ruling also restates long-established ATO views on the application of PSI rules and includes references to recent case law.
As a result of representations from various professional bodies representing professional practitioners, the incorporation and structuring of professional practices has only been accepted by the ATO subject to stringent requirements.
This seminar covers the specific requirements laid down by the ATO, including the most recent compliance guidelines and also provides coverage of the key tips, traps and planning opportunities.
About the Presenter: Peter Adams
Peter has more than 25 years experience as a tax practitioner, having worked in senior tax management roles in the profession with both KPMG and PwC as well as in commerce. Recently Peter has focused on providing tax consulting and tax training services in the SME market.
