Taxation Administration Act 1953
SCHEDULE 1
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COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES
An alienated personal services payment is a payment (including a payment in the form of a *non-cash benefit) that a *personal services entity receives and that relates to an amount that:
(a) is included in an individual ' s assessable income under Division 86 of the Income Tax Assessment Act 1997 ; or
(b) would be so included but for the fact that the entity received the income in the course of conducting a *personal services business.
Note: See section 3AA .
Chapter 2 - Collection, recovery and administration of income tax
PART 2-5
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PAY AS YOU GO (PAYG) WITHHOLDING
Division 13
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Alienated personal services payments
SECTION 13-10
13-10
ALIENATED PERSONAL SERVICES PAYMENTS
An alienated personal services payment is a payment (including a payment in the form of a *non-cash benefit) that a *personal services entity receives and that relates to an amount that:
(a) is included in an individual ' s assessable income under Division 86 of the Income Tax Assessment Act 1997 ; or
(b) would be so included but for the fact that the entity received the income in the course of conducting a *personal services business.
For valuation of non-cash benefits, see sections 21 and 21A of the Income Tax Assessment Act 1936 .
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