Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 6 Personal services income
Part 4 Other amendments
Income Tax Assessment Act 1936
16A Section 202A (definition of payer)
Repeal the definition, substitute:
payer means:
(a) a person who makes an eligible PAYG payment (other than an alienated personal services payment), or is likely to make such a payment; or
(b) a person who receives an alienated personal services payment, or is likely to receive such a payment.
Copyright notice
© Australian Taxation Office for the Commonwealth of Australia
You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).
