Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 85 - Deductions relating to personal services income  

Operative provisions  

SECTION 85-40  

85-40   Application of Subdivision 900-B to individuals who are not employees  
This Division does not have the effect of applying Subdivision 900-B (about substantiating work expenses) to an individual who is not an employee.