Taxation Laws Amendment Act (No. 6) 2001 (169 of 2001)
Schedule 6 Personal services income
Part 4 Other amendments
Income Tax Assessment Act 1936
16A Section 202A (definition of payer)
Repeal the definition, substitute:
(a) a person who makes an eligible PAYG payment (other than an alienated personal services payment), or is likely to make such a payment; or
(b) a person who receives an alienated personal services payment, or is likely to receive such a payment.