Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 6 Personal services income
Part 4 Other amendments
Taxation Administration Act 1953
18 Subsection 13-15(3) in Schedule 1
Omit all the words after "if", substitute:
it is reasonable to expect that:
(a) the entity will receive at least 80% of that income from the same entity (or one entity and its *associates); and
(b) the entity will not meet the results test under section 87-18 of the Income Tax Assessment Act 1997.
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