Taxation Ruling
TR 2022/3ER2 - Erratum
Income tax: personal services income and personal services businesses
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Erratum
This Erratum is a public ruling for the purposes of the Taxation Administration Act 1953. It amends Taxation Ruling TR 2022/3 to correct a term from the Personal Services Income Rules used in Diagram 1.
TR 2022/3 is corrected as follows:
(a) Omit 'sole trader/PSE'; substitute 'sole trader or PSE'.
(b) Omit 'The PSI rules do not apply'; substitute 'The PSI rules do not apply.'.
(c) Omit 'more than 80%'; substitute '80% or more'.
This Erratum applies from 23 November 2022.
Commissioner of Taxation
17 July 2024
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References
ATO references:
NO 1-9ONJTRO
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