PSI

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Sladen Snippet - PCG 2024/D2 - PSI and Part IVA

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Sladen Snippet - PCG 2024/D2 - PSI and Part IVA

On 28 August 2024, the Australian Taxation Office (ATO) published Draft Practical Compliance Guideline PCG 2024/D2 (Draft PCG) on Personal services businesses and Part IVA of the Income Tax Assessment Act 1936.

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TR 2022/3: personal services income: key changes from draft ruling TR 2021/D2

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TR 2022/3: personal services income: key changes from draft ruling TR 2021/D2

On 23 November 2022, the Australian Tax Office (ATO) released Taxation Ruling TR 2022/3, finalising its views on personal services income (PSI) and personal services businesses (PSB).