Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 13
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Alienated personal services payments
SECTION 13-15
PERSONAL SERVICES PAYMENT REMITTERS
General
13-15(1)
A *personal services entity is a personal services payment remitter for a *PAYG payment period if, in the income year preceding that period:
(a) the entity ' s *ordinary income or *statutory income included a person ' s *personal services income; and
(b) the entity was not conducting a *personal services business. Businesses not previously receiving personal services income 13-15(2)
A *personal services entity is a personal services payment remitter for a *PAYG payment period if:
(a) the entity ' s *ordinary income or *statutory income did not include an individual ' s *personal services income in any income year preceding that period; and
(b) it is reasonable to expect that, in the income year during which the period occurs, the entity ' s income will include a person ' s *personal services income that the entity will not have received in the course of conducting a *personal services business. 13-15(3)
It is not reasonable to expect that the *personal services entity will receive a person ' s *personal services income in the course of conducting a *personal services business if 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 .
Personal services business determinations taking effect
13-15(4)
However, a *personal services entity is not a personal services payment remitter for a *PAYG payment period if, during that period or an earlier PAYG payment period in the same income year, a *personal services business determination relating to the entity takes effect.
View history note
Hide history noteNote: See section 3AA .
Chapter 2 - Collection, recovery and administration of income taxA *personal services entity is a personal services payment remitter for a *PAYG payment period if, in the income year preceding that period:
(a) the entity ' s *ordinary income or *statutory income included a person ' s *personal services income; and
(b) the entity was not conducting a *personal services business. Businesses not previously receiving personal services income 13-15(2)
A *personal services entity is a personal services payment remitter for a *PAYG payment period if:
(a) the entity ' s *ordinary income or *statutory income did not include an individual ' s *personal services income in any income year preceding that period; and
(b) it is reasonable to expect that, in the income year during which the period occurs, the entity ' s income will include a person ' s *personal services income that the entity will not have received in the course of conducting a *personal services business. 13-15(3)
It is not reasonable to expect that the *personal services entity will receive a person ' s *personal services income in the course of conducting a *personal services business if 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 .
However, a *personal services entity is not a personal services payment remitter for a *PAYG payment period if, during that period or an earlier PAYG payment period in the same income year, a *personal services business determination relating to the entity takes effect.
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