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Personal services income
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Individuals operating personal services businesses should ensure that they satisfy the relevant test to be excluded from the Personal Services Income regime or seek a determination from the Commissioner.
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In this edition
Tax anti-avoidance rules to be tightened
Check your small business benchmarks regularly
ATO data matching coffee sellers and builders
Private health insurance rebate changes
Tribunal finds businessman a resident for tax purposes
Super rules breached for investment in related entities
Tax planning
Deferring income
Maximising deductions
Capital gains tax
Small business entities
Companies
Trusts
Personal services income
FBT – car fringe benefits
Superannuation
Individuals
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