Commonwealth of Australia Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 87.5

                   This diagram shows how this Division operates to ascertain whether personal services income is income from conducting a personal services business.

Table of sections

87-10        Object of this Division

87-15        What is a personal services business?

87-18        The results test for a personal services business

87-20        The unrelated clients test for a personal services business

87-25        The employment test for a personal services business

87-30        The business premises test for a personal services business

87-35        Personal services income from Australian government agencies

87-40        Application of this Division to certain agents