ITAA 1997 s 2-42

Classifying workers as employees or independent contractors - ATO compliance approach

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

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 business (including a personal services business) pays superannuation contributions that are considerably in excess of the value of the services provided by the employee?

Income tax: what is a personal services business

Income tax: the meaning of personal services income

Income tax: deductions that relate to personal services income

Income tax: attribution of personal services income

Income tax: attributed personal services income that is foreign income - allowance of foreign tax credits to individual where foreign tax paid by a personal services entity

Income tax: Pay As You Go - withholding from payments to employees

Income tax: personal services income and personal services businesses

Income tax and superannuation guarantee: who is an employee?

Income tax: what is a personal services business

Alienation of Personal Services Income - Losses from rental property

Superannuation Guarantee Scheme: attributed personal services income

Licence to use image granted to a family trust

Assessable income: personal services income attributed to a non-resident under Part 2-42 of the ITAA 1997 - no double tax agreement applies