Income Tax Assessment Act 1997
View history note
Hide history noteThis Division does not apply to an amount, payment or contribution to the extent that the amount, payment or contribution relates to *personal services income that you receive as:
(a) an employee; or
(b) an individual referred to in paragraph 12-45(1)(a) , (b), (c), (d) or (e) (about payments to office holders) in Schedule 1 to the Taxation Administration Act 1953 .
85-35(2)
This Division does not apply to an amount, payment or contribution to the extent that the amount, payment or contribution relates to a payment referred to in section 12-47 in Schedule 1 to the Taxation Administration Act 1953 (payments to *religious practitioners).
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