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  • Communication Content Working Group key messages 19 October 2022

    The Communication Content Working Group met on 19 October 2022.

    Members reviewed and discussed proposed guidance material for tax agents and their clients which included communications on:

    • Division 7A (s109R) guidance
    • Personal Service Income (PSI)
      • General anti-avoidance rules and PSI
      • Income that is PSI
      • Income that is not PSI
      • Test results
    • Personal Services Business (PSB)
      • Self-assessing as a PSB
      • Unrelated clients test
      • Employment test
      • Business premises test
      • Applying for a PSB determination
      Last modified: 14 Nov 2022QC 70846