Commonwealth Consolidated Acts

[Index] [Table] [Search] [Search this Act] [Notes] [Noteup] [Previous] [Next] [Download] [Help]

INCOME TAX ASSESSMENT ACT 1997 - SECT 84.1

What this Part is about

This Part   is about 2 issues relating to personal services income.

Division   85 limits the entitlements of individuals to deductions relating to their personal services income.

Division   86 sets out the tax consequences of individuals' personal services income being diverted to other entities (often called alienation of the income).

These Divisions do not affect individuals or other entities that conduct personal services businesses. Division   87 defines personal services businesses.

Note:   This Part may not apply until the 2002 - 03 income year to participants in the prescribed payments system on 13   April 2000: see item   26 of Schedule   1 to the New Business Tax System (Alienation of Personal Services Income) Act 2000 .

Table of sections

84 - 5   Meaning of personal services income

84 - 10   This Part does not imply that individuals are employees


AustLII: Copyright Policy | Disclaimers | Privacy Policy | Feedback