Ariss v CofT – Personal services income: consultant’s attempt to split income with spouse fails

In this case, all the income derived from a consultant’s skills, but split between the consultant and his wife, via a third party trust arrangement, was assessable to the consultant, as his ‘ordinary income’ and as ‘personal services income’.

See below for further detail about the case and a link to the report.

FJM 28.8.19

[Tax Month – August 2019]