Income Tax Assessment Act 1997



Division 87 - Personal services businesses  

Subdivision 87-B - Personal services business determinations  

SECTION 87-75   When personal services business determinations have effect  

The determination, or a variation of the determination, has effect, or is taken to have had effect, on and from:

(a) the day specified in the notice as the day on which the determination or variation takes effect, or took effect; or

(b) if a day is not specified - the day on which the notice is given.

The determination ceases to have effect at the end of the earliest day on which one or more of these occurs:

(a) one or more conditions to which the determination is subject are not met;

(b) the Commissioner revokes the determination;

(c) the period for which the determination has effect comes to an end.


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