431 | PSI in PCG 2024/D2
The four PSB tests no longer protect PSI from the PSI rules. Instead, PCG 2024/D2 drags Part IVA back onto the stage.
The four PSB tests no longer protect PSI from the PSI rules. Instead, PCG 2024/D2 drags Part IVA back onto the stage.
PSI in TR 2022/3 - steps 7 to 9 is about the employees test, business premises test as well as ATO PSI Determinations and of course the special agent rules.
There are nine steps to work out the taxation of PSI. In this episode, we cover steps 5 and 6, the 80% hurdle, and the second PSB test, the unrelated clients test
Let's go through PSI in TR 2022/3 - Step 1 to 4. Once you put it into clear, simple steps, PSI is a lot less confusing. So in this episode we cover steps 1 to 4 and look closely at TR 2022/3.
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