The PSI Rules and the Impact of PCG 2025/5
Passing a personal services business test used to be the end of the analysis. Under the ATO’s PCG 2025/5, it’s only the beginning, because Part IVA can still apply to how your profits are split or retained.
Insights
Insights, updates & practical guidance
Plain-English commentary on tax, structuring and business decisions from our team, written to help you understand what a change actually means for you.
Selective Share Buy-Backs: What Owners Need to Know
Buying shares back from one shareholder rather than everyone is one of the cleanest ways to handle a founder exit, provided you follow the Corporations Act process and model the tax outcome before agreeing a price.
Talk to us
Need advice on how this applies to you?
Every situation is different. Book a no-obligation conversation and we’ll walk through your circumstances, explain your options in plain English, and give you a fixed-fee proposal before any work begins.
- josh@cedarca.com.au
- 07 3062 9476
- Lobby 1, Level 2, Gasworks Plaza, 76 Skyring Terrace, Newstead, Qld 4006