Single Product

October 2018: What is PSI and what to do if your client derives it?

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Presented by Sean Pearce, this 90 minute tax training session took place in October 2018.

In this session, Sean will discuss the four types of income an individual or an entity can derive, focusing specifically on what is Personal Services Income (PSI) and what is not.

Where PSI is derived, Sean will also consider the application of the PSI Attribution Rules including recent ATO and Judicial authorities, together with the consequences when the PSI Attribution Rules do not apply and how the Anti-Avoidance Rules of Part IVA act to stop individuals and entities alienating or splitting PSI.

Finally, Sean will also provide an update on the ATO’s Guidelines for Professional Service Firms and how they relate to the PSI rules.

This download contains the following files:

•The PowerPoint presentation (Microsoft Office 2010)
•The Notes for the case study (PDF)

**** Please note that once purchased, a link to the MKT YouTube channel will be sent to you in a separate email. *****