Overview of the ETO

 

Calculating the ETO

 

Eligibility for the Entrepreneurs Tax Offset

 

ETO and PSI

 

 

 

Entrepreneurs Tax Offset and Personal Services Income

 

For information on how the Entrepreneurs Tax Offset interacts with Personal Services Income, the following ATO Interpretive Decisions may be of use.

 

ATO ID 2008/19 Entrepreneurs' tax offset and personal services income: company

ATO ID 2008/22 Entrepreneurs' tax offset and personal services income: partnership

 

 

 

 

 

 

 

 

 

 

 

  

The information contained in this website is intended only as a guide, and should not be relied on to prepare a tax returns in accordance with Australian taxation law. It is recommended that professional advice is sought by a registered tax agent. The publishers accept no responsibility for errors, omissions or any damages caused by the improper use of this guide. Lean about Division 7A online.