Taxing times

Article Abstract:

The specific rules designed to prevent alienation of personal services income that were introduced in the year 2000 with effect from 2000-2001 are discussed. The alienation rules do not apply to income year or to arrangements, which are not within the alienation of personal services provisions.

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Taxing times

Article Abstract:

An explanation is provided on the tax law in Australia that refers to arm's length deals. The law contains various provisions that apply to taxpayers who do not deal with each other at arm's length, where "arm's length" means "associated."

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Taxing times

Article Abstract:

The Daihatsu case and section 264 with regard to taxation are examined.

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