On 12 August 2019, the Federal Court dismissed the taxpayers appeal from the AAT’s decision that husband’s personal services income should be taxed, to him (under Div 86 of the ITAA97) despite the services being supplied by a partnership with his wife. This was because he did not ‘supply the plant and equipment or tools of trade needed to perform the work.

See below for more detail about the case and a summary of the PSI provisions.

FJM 15.8.19

[Tax Month – August 2019]

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