Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 86.90

                   This Division does not have the effect of applying Division 28 (about car expenses) or Division 900 (about substantiation rules) to a * personal services entity.

Note:          Divisions 28 and 900 can still apply to a personal services entity that is a partnership: see subsections 28-10(2) and 900-5(2).

Table of Subdivisions

Guide to Division 87

87-A     General

87-B      Personal services business determinations

Guide to Division 87