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  Miscellaneous 2003

Q&A - PSI, Part IVA & Mochkin's case - paper, rocks or scissors?

Source: Taxation In Australia Journal Article

Published Date: 1 Jun 2003

 
In previous Q & A's we have discussed the PSI rules contained in Part 2-42 of the 1997 Act and explained how to satisfy the tests contained in those rules. However, since the decision in Commissioner of Taxation v Mochkin, the Commissioner appears to want to nullify the relevance of the PSI rules.
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