PSI Versus PSB - April 2025 (3 Hours of CPD) 1 Hour CPD IGTO Releases Annual Report

IGTO Releases Annual Report

Balancing Charge Adjustments

Ethics has become a prescribed component of CPD requirements for practising accountants of certain professional bodies (IPA & CA)

Who are your connected entities

Saving a bucket load in tax when your parents die

PSI Versus PSB - April 2025 (3 Hours of CPD) 1 Hour CPD IGTO Releases Annual ReportFollowing the introduction of the PSI regime in 2000 there was widespread acceptance that if you passed the PSI tests and were a PSB that you could stream your professional income. More recently the ATO has released a number of rulings that have talked about streaming income whether under the PSI regime or as a PSB. Their views are certainly not in line with the overall view of the accounting industry. So it is certainly time to revisit all the rules