Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 6 Personal services income
Part 4 Other amendments
Income Tax Assessment Act 1936
16B Section 202A (definition of recipient)
Repeal the definition, substitute:
recipient means:
(a) a person who receives an eligible PAYG payment (other than an alienated personal services payment), or is likely to receive such a payment; or
(b) a person in relation to whose personal services income (within the meaning of the Income Tax Assessment Act 1997) a payer receives an alienated personal services payment, or is likely to receive such a payment.
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