Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 87 - Personal services businesses  

Subdivision 87-B - Personal services business determinations  

SECTION 87-70   Applying etc. for personal services business determinations  

87-70(1)    
An individual or a *personal services entity may apply to the Commissioner, in the *approved form:


(a) for a *personal services business determination; or


(b) for a variation of a personal services business determination.

87-70(2)    
The Commissioner may request the applicant to give the Commissioner specified information, or a specified document, that the Commissioner needs to decide the application.

87-70(3)    
If the Commissioner has not decided the application within 60 days after it is made, the applicant may, at any time, give the Commissioner written notice that the applicant wishes to treat the application as having been refused.

87-70(4)    
If the applicant gives notice under subsection (3), the Commissioner is taken, for the purposes of section 87-85 , to have refused the application on the day on which the notice is given.

87-70(5)    
For the purposes of measuring the 60 days mentioned in subsection (3), disregard each period (if any):


(a) starting on the day when the Commissioner requests the applicant under subsection (2) to give the Commissioner specified information or a specified document; and


(b) ending at the end of the day the applicant gives the Commissioner the specified information or document.



 

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