Testing the boundaries of what is a personal services business
The decisions in these two cases both relate to personal services income (PSI) and the operation of the personal services business tests....
Guidance on home-based businesses
The ATO has released some specific guidance in relation to home-based businesses. The guidance deals with the issues that arise in the...
ATO warning on undisclosed foreign income
The ATO has warned that it will be focusing on whether taxpayers have disclosed all of the foreign income they may have derived. As a...