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Recorded Webinars

Recorded Webinar: PSI, Part IVA and the ATO’s New Risk Framework: What Accountants Need to Fix Now

The ATO has finalised its new compliance approach to personal services income (PSI) arrangements, and the message for advisers is clear. Passing the personal services business (PSB) tests does not prevent Part IVA from applying where income is split or profits are retained in a wa
PRESENTED BY Alex Whitney Senior Associate - West Garbutt , Brisbane

Date/Time

About the Webinar

The ATO has finalised its new compliance approach to personal services income (PSI) arrangements, and the message for advisers is clear. Passing the personal services business (PSB) tests does not prevent Part IVA from applying where income is split or profits are retained in a way the ATO considers tax-driven. This practical webinar explains the ATO’s risk framework under PCG 2025/5, clarifies what the ATO now regards as low-risk and higher-risk PSI arrangements, and outlines what accountants should be doing now to review client structures and transition higher-risk arrangements ahead of 30 June 2027. It covers:

  • When Part IVA can apply to PSI arrangements
  • The ATO’s risk framework under PCG 2025/5
  • Low-risk vs higher-risk PSI arrangements
  • Income splitting and associate payments
  • Retaining PSI profits in companies and trusts
  • Remuneration that is “commensurate” with services
  • The ATO’s published PSI examples
  • How materiality affects ATO compliance action
  • Transitioning higher-risk arrangements by 30 June 2027

Presented By

Alex Whitney
Senior Associate, West Garbutt Brisbane, QLD

Alex is a qualified lawyer and chartered tax advisor and advises in respect of income tax, GST and state tax matters.

Alex acts for a broad range of clients, including family businesses, high wealth private groups, national non-profit organisations, deceased estates and corporate groups. He has acted on large transactions which required significant tax involvement, provided tax advice on complex structures and transactions, and has represented clients in complex audits, objections, Administrative Tribunal matters and appeals to the Federal Court.

The Doyle’s Guide 2022 has included Alex on its list of Tax Law Rising Stars – Australia, a national list of non-partner tax lawyers who have been identified for their work and expertise in tax.

Who Should Attend?

This webinar is suitable for  accountants advising in taxation matters – Australia wide. This webinar is for practitioners with some knowledge in this area and looking to improve their knowledge.

CPD Information

Accountants can claim up to 1 CPD hour. This webinar has been designed to run for 1 hour, however, webinar lengths can vary depending on the level of questions and discussion.

While TEN takes all reasonable care to include accurate and up-to-date information regarding CPD category classifications and compliance obligations, information regarding CPD point allocation are provided as a guide only. Allocation of CPD points is subject to the CPD requirements of your jurisdiction, personal circumstances and professional requirements. You are solely responsible for determining whether a particular product is appropriate for your CPD requirements.

Enquiries/Assistance

If you need assistance or have an enquiry, please do not hesitate to contact our Webinar Coordinator, Jason Hooker on (03) 8601 7709 or email: [email protected]

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