Part 2-42 inserted by No 86 of 2000.
Div 87 inserted by No 86 of 2000.
SECTION 87-25 The employment test for a personal services business
(a) the individual engages one or more entities (other than *associates of the individual that are not individuals) to perform work; and
(a) the entity engages one or more other entities to perform work, other than:
(i) individuals whose *personal services income is included in the entity's *ordinary income or *statutory income; or
(ii) *associates of the entity that are not individuals; and
S 87-25(2A) inserted by No 169 of 2001.
S 87-25 inserted by No 86 of 2000.