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GST – To Group or Not

Oct 20193 Minutes

GST – To Group or Not

When considering whether or not to group several entities for GST purposes, it is important to consider not just the administrative and current GST position of the entities, but the… ...

PSI Caution for Contractors

Oct 20193 Minutes

PSI Caution for Contractors

The Personal Services Income (PSI) statutory rules were introduced by the Government in 2000 as an anti-avoidance measure to prevent the ‘alienation’ of an individual’s PSI. The ‘alienation’ of PSI… ...