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