Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 85.1

What this Division is about

This Division sets out amounts, relating to personal services income, that an individual cannot deduct. In particular, deductions that are unavailable to an employee are similarly unavailable to an individual who has personal services income and who is not an employee.

However, this Division does not apply if the individual is conducting a personal services business or receives the income as an employee or office holder.

Table of sections

85 - 5   Object of this Division

85 - 10   Deductions for non - employees relating to personal services income

85 - 15   Deductions for rent, mortgage interest, rates and land tax

85 - 20   Deductions for payments to associates etc.

85 - 25   Deductions for superannuation for associates

85 - 30   Exception: personal services businesses

85 - 35   Exception: employees, office holders and religious practitioners

85 - 40   Application of Subdivision   900 - B to individuals who are not employees


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