Employee or contractor? – the Federal Court weighs in
A recent Federal Court case has highlighted important superannuation guarantee (SG) implications for businesses that engage certain types of contractors. Background facts The case of…
Personal Services Income
Read MoreEmployee or contractor? – the Federal Court weighs in
Ride Sharing – The Rider
Deduction The same principles apply as per taxi fares. Where the fare is business-related, for example you are travelling from your office to a client’s…
New guidance on “personal services income” rules
The ATO has recently updated its guidance material on the operation of the personal services income (PSI) and personal service business (PSB) rules. These highly…
Personal services income explained
The personal services income (PSI) rules apply to income that is earned mainly from the personal efforts or skills of a person. It does not…
The ins (and outs) of personal services income
It is not uncommon for professional people who provide services to set up a separate entity to run their business, be it a trust, partnership…
Get your “personal service income” affairs in order for 2016
It is not uncommon for professional people who provide services to set up a separate entity to run their business, be it a trust, partnership…