Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 6 Personal services income
Part 3 Personal services business determinations
Income Tax Assessment Act 1997
14 Subparagraphs 87-65(3)(b)(i) and (ii)
Repeal the subparagraphs, substitute:
(i) if subparagraph (a)(i) applies - the results test under section 87-18, the employment test under section 87-25, the business premises test under section 87-30 or more than one of those tests; or
(ii) if subparagraph (a)(ii) applies - at least one of the 4 personal services business tests.
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