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

Schedule 6   Personal services income

Part 4   Other amendments

Taxation Administration Act 1953

18   Subsection 13-15(3) in Schedule 1

Omit all the words after "if", substitute:

it is reasonable to expect that:

(a) the entity will receive at least 80% of that income from the same entity (or one entity and its *associates); and

(b) the entity will not meet the results test under section 87-18 of the Income Tax Assessment Act 1997.