Personal Services Income
PCG 2024/D2 [2]
9 October 2024
This is a second video that discusses the controversial draft PCG by the ATO on the topic of the interaction of the personal services income rules and Part IVA. If focuses on the issue of what constitutes a ‘business structure’ and answer questions about what accountants should do in light of this draft PCG. 75 minutes.
PCG 2024/D2 [1]
10 September 2024
This video covers the controversial draft PCG by the ATO on the topic of the interaction of the personal services income rules and Part IVA. 76 minutes.
Personal Services Income [4]
7 March 2023
This is the fourth of a four-part series on the PSI legislation. This video discusses a number of topics about the PSI rules not covered in the other three videos. These are [1] Personal Services Business Determinations (PSBD) [2] Australian Government Agencies [3] PSI and agents [4] Passing PSI through interposed entities [5] Dealings between associated entities. 66 minutes.
Personal Services Income [3]
15 February 2023
This is the third of a four-part series on the PSI legislation. This video focuses on the tests that must be passed in order to avoid the application of the PSI rules. These are [1] The results test [2] The 80% test [3] The unrelated clients test. [4] The employment test [5] The business premises test. 71 minutes.
Personal Services Income [2]
7 February 2023
This is the second of a four-part series on the PSI legislation. This video focuses on [1] Personal services entities (PSE) and personal services businesses (PSB) [2] The ability to claim deductions against PSI [3] Using a PSE. 62 minutes.
Personal Services Income [1]
24 January 2023
This is the first of a four-part series on the PSI legislation. This video focuses on [1] Why do we have the PSI law? [2] What is PSI? [3] What is not PSI? 58 minutes.