INCOME TAX ASSESSMENT ACT 1997 - SECT 85.5 Object of this Division

INCOME TAX ASSESSMENT ACT 1997 - SECT 85.5

    The object of this Division is to ensure that individuals who are not conducting * personal services businesses cannot deduct certain amounts (such as amounts that employees cannot deduct).

Note:   This Division also affects the extent to which a personal services entity is entitled to deductions relating to gaining or producing an individual's personal services income: see section   86 - 60.