Income Tax Assessment Act 1997
An individual or a *personal services entity meets the business premises test in an income year if, at all times during the income year, the individual or entity maintains and uses business premises:
(a) at which the individual or entity mainly conducts activities from which *personal services income is gained or produced; and
(b) of which the individual or entity has exclusive use; and
(c) that are physically separate from any premises that the individual or entity, or any *associate of the individual or entity, uses for private purposes; and
(d) that are physically separate from the premises of the entity to which the individual or entity provides services and from the premises of any associate of the entity to which the individual or entity provides services. 87-30(2)
The individual or entity need not maintain and use the same business premises throughout the income year.
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