Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)

Schedule 6   Personal services income

Part 3   Personal services business determinations

Income Tax Assessment Act 1997

9   Subparagraphs 87-60(3)(b)(i) and (ii)

Repeal the subparagraphs, substitute:

(i) if subparagraph (a)(i) applies - the results test under section 87-18, the employment test under section 87-25, the business premises test under section 87-30 or more than one of those tests; or

(ii) if subparagraph (a)(ii) applies - at least one of the 4 personal services business tests.