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INCOME TAX ASSESSMENT ACT 1997 - SECT 86.90 Application of Divisions 28 and 900 to personal services entities

INCOME TAX ASSESSMENT ACT 1997 - SECT 86.90

Application of Divisions 28 and 900 to personal services entities

    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

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