Income tax essentials for medical professionals

Article by Shiv Mahalingham, International Tax Manager PPD Global Ltd. This article appeared in the February 2004 issue of Tax Adviser. KEY POINTS

• Medical professionals may have a variety of income engagements - the relevant schedule for assessment may not be immediately obvious
  
• The schedule is important in ascertaining the overall tax liability of a medical professional
  
• Control is important, but is not the only issue
  
• Seemingly casual engagements could constitute employment income
  
• An individual should take responsibility for assessing which schedule is applicable from the beginning of an engagement
  

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February 2004 by Shiv Mahalingham