Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 87.5

    This diagram shows how this Division operates to ascertain whether personal services income is income from conducting a personal services business.

Table of sections

87 - 10   Object of this Division

87 - 15   What is a personal services business?

87 - 18   The results test for a personal services business

87 - 20   The unrelated clients test for a personal services business

87 - 25   The employment test for a personal services business

87 - 30   The business premises test for a personal services business

87 - 35   Personal services income from Australian government agencies

87 - 40   Application of this Division to certain agents