Income Tax Assessment Act 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME  

Division 87 - Personal services businesses  

Subdivision 87-B - Personal services business determinations  

SECTION 87-75   When personal services business determinations have effect  

87-75(1)  
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.

87-75(2)  
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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