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Notes Online Home 2021 Tax Schools Day 2 Major development for PSI and contractors in the 2021 income year
In this chapter of the seminar notes we explore major developments for PSI and contractors in the 2021 income year under the following broad headings:
- New ATO ruling examines the application of the PSI rules to contractors
- Recent decision confirms major ‘backflip’ with the PSI rules and the IT industry
- Update on applying the PSI rules for clients in the medical industry
- Recent decision highlights Super Guarantee pitfalls for doctors engaged as contractors