Taxation Administration Act 1953
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Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxThe object of this Division is to ensure the efficient collection of income tax (and other liabilities) on any *personal services income included in an individual ' s assessable income under Division 86 of the Income Tax Assessment Act 1997 by:
(a) putting *personal services entities receiving *alienated personal services payments in a position similar to their position if amounts were withheld from the payments under Division 12 ; but
(b) doing so in a way that enables them to comply with their obligations without having to withhold amounts separately from each payment.
Note:
Under Division 86 of the Income Tax Assessment Act 1997 (about alienation of personal services income), an individual ' s personal services income that is gained or produced by another entity is in some cases included in the individual ' s assessable income. Payments of this income by the entity might not be caught by Division 12 .
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