两个案例，请税务达人给评说一下。

jeff_lawsons

luluau 发表于 2013-5-26 21:27
楼主身边的人和事，比写作业更上心

If the client satisfies the results test the client is carrying on a PSB and the PSI rules do not apply

If the client fails the results test, determine whether 80% or more of the client’s PSI comes from one client and its associates.

Refer to section 87-18 ITAA 1997 - result test.

looks to me your client passes the result test because your client is liable for the cost of rectifying defective work in respect of at least 75% of the PSI derived in the year.

luluau

jeff_lawsons 发表于 2013-5-28 22:29
If the client satisfies the results test the client is carrying on a PSB and the PSI rules do not  ...

楼主不是会计，将来也不会做会计，也没有会计背景。 只是在澳洲，每个人都要了解税务， 是和每个人利益切身相关的。

Emm

PSE is a company, partnership or trust whose ordinary income or statutory income includes the PSI of one or more individuals.换句话说,this company acquires the personal services of an individual directly from the individual or through a personal services entity.
现实情况是并没有,是因为company是通过雇佣员工的方式来为另外一家公司提供服务,而不是从一个提供服务的个人实体来为其他公司提供服务.简单来说是subcontract而不是employee的话,那就是pse.

再者,因为有employee,就不是psi,因为psi是没有任何employee的,只能是individual的行为.

所以,psb比较合适.the consequences that arise when income is defined as PSI do not occur when an individual derives income from conducting a personal services business.