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Courses/Tax/Tax Update *

Split, Shift, or Sink? Navigating PSI and Anti-Avoidance Law

Master PSI and anti-avoidance laws to safeguard earnings. Proactively optimize your business structure and distributions for tax efficiency and compliance.

Created byStephen Lau
4.9
(69 reviews)
BeginnerUpdated Sep 6, 2025
Split, Shift, or Sink? Navigating PSI and Anti-Avoidance Law

What You'll Learn

check_circleDiscern PSI definitions and their practical applications.
check_circleDistinguish PSI from other income types.
check_circleIdentify ATO's PSI compliance focus areas.
check_circleOutline documentation for PSI compliance.

About This Course

Navigating the complex landscape of Personal Services Income (PSI) and anti-avoidance laws is critical for professionals to ensure tax compliance and optimize financial outcomes. This course, "Split, Shift, or Sink? Navigating PSI and Anti-Avoidance Law," offers an in-depth exploration of these crucial legal frameworks, equipping you with the knowledge to make informed decisions and mitigate risks.

You will learn to:

  • Understand what PSI is and how it differs from other income types.
  • Identify the Australian Taxation Office's (ATO) compliance approach to PSI alienation arrangements.
  • Recognize red flags indicating potential PSI alienation and Part IVA concerns.
  • Distinguish between legitimate tax planning and impermissible PSI alienation.
  • Grasp the ATO's focus areas for compliance activity, including targeted professions and income thresholds.
  • Review different types of arrangements requiring scrutiny and assess their risk.
  • Implement effective documentation and record-keeping practices to demonstrate compliance.
  • Advise clients on structuring options when PSI is involved.
  • Understand the consequences and penalties for non-compliance with PSI and Part IVA rules.

Through practical examples and insights into ATO rulings, this course provides a comprehensive guide to help you confidently navigate the intricacies of PSI and anti-avoidance law, ensuring robust compliance and strategic financial management.

Your Instructor

Stephen Lau
Stephen Lau

Principal Lawyer, Team Leader - Tax & Superannuation | Coleman Greig Lawyers

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star71 reviews

Stephen Lau is a Principal Lawyer and Team Leader in Coleman Greig’s Tax and Superannuation team. Stephen specialises in superannuation and tax advisory, tax planning and tax audit/dispute resolution covering all areas of tax, including income tax, indirect tax, fringe benefit tax, and stamp duty. Stephen has a unique and extensive tax background, which covers both in-house tax advisory, professional services at a Big Four chartered accounting firm and the Australian Taxation Office. Leveraging off his tax administration and commercial experience, Stephen takes pride in providing simple, practical tax advice and commercial solutions to a broad range of clients, including high net worth individuals, private groups, ASX listed entities, and large multinationals. He draws upon his unique and broad background and experience, described above, to provide creative, practical, and timely solutions for his clients.

Credit Information

What Students Are Saying

4.9
Student's Choice
69 reviews

Frequently Asked Questions

We are a registered provider with 327+ associations and regulatory bodies worldwide. We operate across 29 global markets including Canada, the US, Australia, and the UK. Every course page clearly displays its specific accreditations. Upon completion, you receive a professional certificate that can be validated online. Our certificates include all necessary accreditation details, credit hours, and completion dates, and are formatted specifically to meet the submission requirements of most global regulatory bodies.