Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 87 - Personal services businesses  

Guide to Division 87  

SECTION 87-5  

87-5   Diagram showing the operation of this Division  

This diagram shows how this Division operates to ascertain whether personal services income is income from conducting a personal services business.