Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 13 - Alienated personal services payments  

SECTION 13-10  

13-10   ALIENATED PERSONAL SERVICES PAYMENTS  

An alienated personal services payment is a payment (including a payment in the form of a *non-cash benefit) that a *personal services entity receives and that relates to an amount that:

(a) is included in an individual ' s assessable income under Division 86 of the Income Tax Assessment Act 1997 ; or

(b) would be so included but for the fact that the entity received the income in the course of conducting a *personal services business.

For valuation of non-cash benefits, see sections 21 and 21A of the Income Tax Assessment Act 1936 .