Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 85 - Deductions relating to personal services income  

Operative provisions  

SECTION 85-35   Exception: employees, office holders and religious practitioners  

85-35(1)    
This Division does not apply to an amount, payment or contribution to the extent that the amount, payment or contribution relates to *personal services income that you receive as:


(a) an employee; or


(b) an individual referred to in paragraph 12-45(1)(a) , (b), (c), (d) or (e) (about payments to office holders) in Schedule 1 to the Taxation Administration Act 1953 .

85-35(2)    


This Division does not apply to an amount, payment or contribution to the extent that the amount, payment or contribution relates to a payment referred to in section 12-47 in Schedule 1 to the Taxation Administration Act 1953 (payments to *religious practitioners).

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