INCOME TAX ASSESSMENT ACT 1997 - SECT 118.65 Later distributions of personal services income
INCOME TAX ASSESSMENT ACT 1997 - SECT 118.65
Later distributions of personal services incomeA * capital loss you make from a payment is disregarded if it is a payment to any entity of:
(a) * personal services income included in an individual's assessable income under section 86 - 15; or
(b) any other amount that is attributable to that income.