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Notes Online Home 2021 Tax Schools Day 2 Major development for PSI and contractors in the 2021 income year
Update on applying the PSI rules for clients in the medical industry
In this section of the seminar notes we explore the update on applying the PSI rules for clients in the medical industry. More specifically:
- How do the PSI rules apply to medical practitioners?
- Dangers associated with income splitting for medical practitioners that satisfy the PSI rules
- Summary table outlining application of personal services business tests for medical practitioners