INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 87 - Personal services businesses  

Subdivision 87-B - Personal services business determinations  

SECTION 87-75   When personal services business determinations have effect  

87-75(1)  
The determination, or a variation of the determination, has effect, or is taken to have had effect, on and from:


(a) the day specified in the notice as the day on which the determination or variation takes effect, or took effect; or


(b) if a day is not specified - the day on which the notice is given.

87-75(2)  
The determination ceases to have effect at the end of the earliest day on which one or more of these occurs:


(a) one or more conditions to which the determination is subject are not met;


(b) the Commissioner revokes the determination;


(c) the period for which the determination has effect comes to an end.


View surrounding sectionsView surrounding sectionsBack to top


This information is provided by CCH Australia Limited Link opens in new window. View the disclaimer and notice of copyright.