Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 12   Personal service business determinations

Part 2   Amendments applying from the income year after the income year in which this Act receives the Royal Assent

Income Tax Assessment Act 1997

11   Paragraph 87-60(3B)(a)

Omit "at least one of the 4 *personal services business tests", substitute "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".

Note: The heading to subsection 87-60(3B) is replaced by the heading "Second alternative - unusual circumstances prevented the results, employment or business premises test from being met".