Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 6   Personal services income

Part 4   Other amendments

Income Tax Assessment Act 1936

16A   Section 202A (definition of payer)

Repeal the definition, substitute:

payer means:

(a) a person who makes an eligible PAYG payment (other than an alienated personal services payment), or is likely to make such a payment; or

(b) a person who receives an alienated personal services payment, or is likely to receive such a payment.