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INCOME TAX ASSESSMENT ACT 1997

CHAPTER 2 - LIABILITY RULES OF GENERAL APPLICATION  

PART 2-42 - PERSONAL SERVICES INCOME    View history reference

Division 85 - Deductions relating to personal services income    View history reference

Operative provisions  

SECTION 85-35  Exception: employees, office holders and religious practitioners  

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85-35(1)  

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)  

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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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