Income Tax Assessment Act 1997
CHAPTER 2
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LIABILITY RULES OF GENERAL APPLICATION
PART 2-42
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PERSONAL SERVICES INCOME
Division 87
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Personal services businesses
Subdivision 87-A
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General
SECTION 87-10
87-10
Object of this Division
The object of this Division is to define *personal services businesses in a way that ensures that it covers genuine businesses but not situations that are merely arrangements for dealing with the *personal services income of individuals.
View history note
Hide history noteThe object of this Division is to define *personal services businesses in a way that ensures that it covers genuine businesses but not situations that are merely arrangements for dealing with the *personal services income of individuals.
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