New items on the ATO website including:

Rulings to be released on Wednesday, including:

  • final determination on where a personal services entity receives a payment from a service acquirer, whether that constitutes personal services income within s84-5(1) of the ITAA 1997 (previously issued in draft as TD 2014/D15)
  • final GST determination on whether the supply of brokerage services that facilitate the sale of financial products on overseas exchanges is a GST-free supply under s38-190(1) of the GST Act (previously issued in draft as GSTD 2014/D4)