Post-Implementation Review into the Alienation of Personal Services Income Rules

The Chairman of the Board of Taxation, Mr Richard FE Warburton AO, today welcomed the release of the Board’s report on its post‑implementation review into the alienation of personal services income rules.

The Board’s key findings were that the alienation of personal services income rules have gone some way to achieving their intention of improving integrity and equity in the tax system. However the extent of improvement in the integrity and equity in the tax system provided by the rules is in the Board’s view inadequate and hence the options for further improvements.

The Board would like to thank all stakeholders who participated in the review.

Copies of the Board’s discussion paper are available from Printed versions of the paper are available by email request sent to, or by phoning the Board of Taxation Secretariat on (02) 6263 4366.

Further information on the revsiew is available on the Board of Taxation website,


Board of Taxation Secretariat,
Telephone (02) 6263 4366