Part 2-42 inserted by No 86 of 2000.
Div 86 inserted by No 86 of 2000.
SECTION 86-1 What this Division is about
Income from the rendering of your personal services is treated as your assessable income if it is the income of another entity and is not promptly paid to you as salary.
However, this does not apply if the other entity is conducting a personal services business.
There are limits to the other entity's entitlement to deductions to offset against the amount treated as your income.
S 86-1 inserted by No 86 of 2000.