Taxation Administration Act 1953

SCHEDULE 1 - COLLECTION AND RECOVERY OF INCOME TAX AND OTHER LIABILITIES  

Note: See section 3AA .

Chapter 2 - Collection, recovery and administration of income tax  

PART 2-5 - PAY AS YOU GO (PAYG) WITHHOLDING  

Division 13 - Alienated personal services payments  

SECTION 13-15   PERSONAL SERVICES PAYMENT REMITTERS  

General

13-15(1)  
A *personal services entity is a personal services payment remitter for a *PAYG payment period if, in the income year preceding that period:


(a) the entity ' s *ordinary income or *statutory income included a person ' s *personal services income; and


(b) the entity was not conducting a *personal services business. Businesses not previously receiving personal services income

13-15(2)  
A *personal services entity is a personal services payment remitter for a *PAYG payment period if:


(a) the entity ' s *ordinary income or *statutory income did not include an individual ' s *personal services income in any income year preceding that period; and


(b) it is reasonable to expect that, in the income year during which the period occurs, the entity ' s income will include a person ' s *personal services income that the entity will not have received in the course of conducting a *personal services business.

13-15(3)  


It is not reasonable to expect that the *personal services entity will receive a person ' s *personal services income in the course of conducting a *personal services business if it is reasonable to expect that:


(a) the entity will receive at least 80% of that income from the same entity (or one entity and its *associates); and


(b) the entity will not meet the results test under section 87-18 of the Income Tax Assessment Act 1997 .

Personal services business determinations taking effect

13-15(4)  
However, a *personal services entity is not a personal services payment remitter for a *PAYG payment period if, during that period or an earlier PAYG payment period in the same income year, a *personal services business determination relating to the entity takes effect.


 

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