Taxation Ruling

TR 2022/3ER1 - Erratum

Income tax: personal services income and personal services businesses

Erratum

This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It updates Taxation Ruling TR 2022/3 to correct a legislative reference.

TR 2022/3 is corrected as follows:

1. Paragraph 71

In the third sentence, omit 'subsection 85-15(1)'; substitute 'subsection 87-15(3)'.

This Erratum applies from 23 November 2022.

Commissioner of Taxation
18 January 2023

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References

ATO references:
NO 1-9ONJTRO

ISSN: 2205-6211

Business Line:  SMB


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