Income Tax Assessment Act 1997

This diagram shows an example of a simple arrangement for the alienation of personal services income.

Solid lines indicate actual payments between the parties. Dotted lines indicate other interactions between the parties.

This Division also applies to different and more complex arrangements.

This Division has the effect of attributing the personal services entity’s income from the personal services to the individual who performed them (unless the income is promptly paid to the individual as salary). Certain deduction entitlements of the personal services entity can reduce the amount of the attribution.