Tax TelegraphTax Telegraph Issue 45, July 2011 |
Welcome to the 45th edition of Tax Telegraph, Deloitte Private's monthly electronic newsletter.
In this edition, we discuss Personal Service Income (PSI) and how you can rely on the “results test” exception to avoid being subject to the PSI regime. Also, we figure out why companies paying Dividends out of its profits have problems and how these issues can be resolved.
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The Results Test – it’s business, not personalMany taxpayers may be relying on the results test to get out of the PSI rules. However, you need to be cautious as the rules are not as simple as they seem. Read more |
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Dividends out of company profitsIt was the case that profits were all you needed in your company to pay out a dividend. However, this is no longer the case. Read more |
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LegislationFind out more about the latest tax legislation. Read more |
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ATO Releases - Rulings/DeterminationsRead about the latest rulings and determinations released by the ATO. Read more |
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CasesRead about the latest tax cases. Read more |
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Tax Telegraph Issue 45
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