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

Schedule 6   Personal services income

Part 2   Personal services business tests

Income Tax Assessment Act 1997

5   At the end of subsection 87-18(2)

Add:

; or (c) to the extent that it is a payment referred to in section 12-47 (payments to *religious practitioners) in that Schedule.