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Special Tax & Superannuation topics 2022-23 - PSI: Advanced contemporary issues


Although the PSI rules have been in place since 1 July 2000 there still remains various pockets of misunderstanding as to how the rules apply to different types of income derived by companies and trusts. This session will consider a variety of scenarios, some line-ball and some not so line-ball, and analyze them from a PSI point of view.
 
This session was recorded on the 30th September 2022
On successful completion of this topic, participants will be able to:
  • Describe how the PSI rules may apply to genuine 'labour-hire' style arrangements that progress from PSI scenarios
  • Describe how the PSI rules may apply to more 'contrived' labour-hire style arrangements
  • Describe how the PSI rules should apply to mixed-PSI family business entity scenarios.
 

This session forms part of the Special Tax & Superannuation Topics Series. These concise 1.5-hour sessions have been specifically designed for an online platform to ensure training is informative, immersive and even fun. These sessions will:

  • Ensure you get the critical knowledge you need while minimising your time out of the office.
  • Assist you in providing proactive tax and superannuation advice and identifying tax planning opportunities early
  • Help you avoid any possible traps and pitfalls
  • Give you answers to the questions most relevant to you.

 

Our partnership with Thomson Reuters gives you the most up-to-date information, updated regularly and enhanced by our technical specialists.

 

Continuing Professional Development Hours

The content covered in this topic should constitute verifiable CPD for CA ANZ, has been assessed for ASIC and FASEA CPD and also meets the Tax Practitioners Board's CPE requirements. The expected CPD hours to be allocated are as follows:

 

 

 

 

PER SESSION

CA ANZ

Up to 1.5 CPD hours

Legislated CPD (FASEA)

Up to 1.5 hours (General)

ASIC

Up to 1.5 hours (General)

Tax Practitioners Board

Up to 1.5 CPD hours

This seriesis presented by our Senior Tax & Superannuation trainers: 


Lydia Kovacevich Senior Tax and Superannuation Trainer, CA ANZ  

Lydia has over 20 years’ experience in the tax and accounting industry working for, at various times, a ‘big four’ accounting firm, a second-tier firm, a global oil and gas service company, a tax training organisation and the Australian Taxation Office.  
 
During this time Lydia acquired extensive experience in tax and accounting matters relevant to various types of entities and industries and gained a wealth of experience in writing about tax. Lydia has a strong analytical and technical ability and is very passionate about tax education.

  

James McPhedran, Senior Tax and Superannuation Trainer, CA ANZ 

James has 18 years’ experience in the industry, including roles at the Big Four accounting firms and advisory roles at mid-tier firms. He has been an educator with Chartered Accountants ANZ for 9 years. His advanced knowledge of taxation and superannuation has allowed him to focus on small to medium enterprises and high net worth individuals. James holds a bachelor’s degree in law and economics from the University of Queensland and a Master of Taxation from the University of Sydney 

 


EVENT DETAILS


Topic: Tax

Sub-Topic: Income Tax

Format: Recorded Webinar

Proficiency Level: Intermediate, Advanced

CPD: Upto 1.5 hours