Tax Laws Amendment (2004 Measures No. 2) Act 2004 (83 of 2004)

Schedule 12   Personal service business determinations

Part 2   Amendments applying from the income year after the income year in which this Act receives the Royal Assent

Income Tax Assessment Act 1997

11   Paragraph 87-60(3B)(a)

Omit "at least one of the 4 *personal services business tests", substitute "the results test under section 87-18, the employment test under section 87-25, the business premises test under section 87-30 or more than one of those tests".

Note: The heading to subsection 87-60(3B) is replaced by the heading "Second alternative - unusual circumstances prevented the results, employment or business premises test from being met".


Copyright notice

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute material on this website as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).