Published on 30 May 19
by QUEENSLAND DIVISION, THE TAX INSTITUTE
This paper covers:
- income from personal exertion versus income from property
- reconciling the ATO view with the legislation
- PSI rules and professional practices
- a milestone moment – service entities
- the second milestone - ATO interest on income earned in so-called partnerships
- Everett assignments
- incorrect implementation of restructures.
John Ioannou, CTA was admitted as a Solicitor in 2002, is a Principal Lawyer at Macpherson Kelley and leads the national tax practice. He has experience in the areas of tax structuring, tax disputes and commercial transactions. John has a Bachelor of Arts, Bachelor of Laws and a Masters of Law.
- Current at
10 March 2022