Income Tax Assessment Act 1997
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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