ITAA 1997 s 2-42

Allocation of professional firm profits - ATO compliance approach

Classifying workers as employees or independent contractors - ATO compliance approach

Personal services businesses and Part IVA of the Income Tax Assessment Act 1936

Alienated personal services payments - calculating withholding amounts

Income tax: what are the results for income tax purposes of entering into a 'partnership' of the type described in Taxpayer Alert TA 2002/4?

Income tax: will Part IVA of the Income Tax Assessment Act 1936 always apply if a taxpayer who carries on a business (including a personal services business) pays superannuation contributions that do not exceed the age-based limits but are considerably in excess of the value of the services provided by the employee?

Income tax: use of an individual's fame by related entities

Income tax: deductions that relate to personal services income

Income tax: attribution of personal services income

Income tax: the identification of 'employer' for the purposes of the short-term visit exception under the Income from Employment Article, or its equivalent, of Australia's tax treaties

Income tax: personal services income and personal services businesses

Income tax and superannuation guarantee: who is an employee?

Personal Services - Partnership Arrangement

Certain labour hire arrangements utilising a discretionary trust to split income

Purported tax-exempt non-profit 'foundations' used to evade or avoid taxation obligations

Diverting personal services income to self-managed superannuation funds

Alienation of Personal Services Income - Prior Year Losses

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Superannuation Guarantee Scheme: attributed personal services income

Allocation of professional firm profits - ATO compliance approach