Government Announcements
Alienation of personal services income
03.06.2009
The Alienation of Personal Services Income provisions are integrity rules designed to address both the alienation of personal services income through interposing an entity and the capacity of individuals and interposed entities to claim higher deductions than employees providing the same or similar services. The provisions were introduced in 2000 and their effectiveness has not been formally reviewed.
The Board is to conduct the review and report by the end of October 2009.
