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 entitiesThis 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).
Guide to Division 87