Legislation

ITAA 1997 s IVA will not apply to a case where a company or trust conducting a personal services business (as defined in Division 87

ATO documents that consider ITAA 1997 s IVA will not apply to a case where a company or trust conducting a personal services business (as defined in Division 87

1 document

TD 2004/D82 (Finalised)replacedTD · 2004

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?