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
5A After subsection 87-25(2)
Insert:
(2A) If the *personal services entity is a partnership, work that a partner performs is taken, for the purposes of subsection (2), to be work that the personal services entity engages another entity to perform.
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).
