Special Tax Topics 2024-25 - PSI & PCG 2021/4

This session considers the application of the PSI rules and the application of the ATO view in PCG 2021/4. This topic also looks at the interaction of the PSI rules and Part IVA, where the trading entity has a PSB.

• Explain how the PSI rules apply to a business entity with one professional
• Describe the ATO's views in PCG 2021/4 as they apply to a business entity with multiple professionals
• Analyse the relationship between the PSI rules, the existence of a Personal Services Business within a trading entity, and the application of Part IVA
• Identify business activities that may be subject to the PSI rules or PCG 2021/4.

This session forms part of the Special Tax 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.