Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-42
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PERSONAL SERVICES INCOME
Division 86
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Alienation of personal services income
Guide to Division 86
SECTION 86-1
What this Division is about
View history note
Hide history noteIncome from the rendering of your personal services is treated as your assessable income if it is the income of another entity and is not promptly paid to you as salary.
However, this does not apply if the other entity is conducting a personal services business.
There are limits to the other entity's entitlement to deductions to offset against the amount treated as your income.
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