Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 6   Personal services income

Part 2   Personal services business tests

Income Tax Assessment Act 1997

5   At the end of subsection 87-18(2)

Add:

; or (c) to the extent that it is a payment referred to in section 12-47 (payments to *religious practitioners) in that Schedule.


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).