Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p4
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 4/34)
Character Range: 1669296–1672083

expenses of travelling between her home and the firm's premises because she could not deduct them if she were an employee.
 (2) Subsection (1) does not stop you deducting an amount to the extent that it relates to:
 (a) gaining work; or
Examples: Advertising, tendering and quoting for work.
 (b) insuring against loss of your income or your income earning capacity; or
Examples: Sickness, accident and disability insurance.
 (c) insuring against liability arising from your acts or omissions in the course of earning income; or
Examples: Public liability insurance and professional indemnity insurance.
 (d) engaging an entity that is not your *associate to perform work; or
 (e) engaging your *associate to perform work that forms part of the principal work for which you gain or produce your *personal services income; or
 (f) contributing to a fund in order to obtain *superannuation benefits for yourself or for your *SIS dependants in the event of your death; or
Note: For deductions for superannuation contributions: see Subdivision 290‑C.
 (g) meeting your obligations under a *workers' compensation law to pay premiums, contributions or similar payments or to make payments to an employee in respect of *compensable work‑related trauma; or
 (h) meeting your obligations, or exercising your rights, under the *GST law.

85‑15  Deductions for rent, mortgage interest, rates and land tax
  You cannot deduct under this Act an amount of rent, mortgage interest, rates or land tax:
 (a) for some or all of your residence; or
 (b) for some or all of your *associate's residence;
to the extent that the amount relates to gaining or producing your *personal services income.

85‑20  Deductions for payments to associates etc.
 (1) You cannot deduct under this Act:
 (a) any payment you make to your *associate; or
 (b) any amount you incur arising from an obligation you have to your associate;
to the extent that the payment or amount relates to gaining or producing your *personal services income.
 (2) Subsection (1) does not stop you deducting a payment or amount to the extent that it relates to engaging your *associate to perform work that forms part of the principal work for which you gain or produce your *personal services income.
 (3) An amount or payment that you cannot deduct because of this section is neither assessable income nor *exempt income of your *associate.

85‑25  Deductions for superannuation for associates
 (1) You cannot deduct under this Act a contribution you make to a fund or an *RSA to provide for *superannuation benefits payable for your *associate, to the extent that the associate's work for you relates to gaining or producing your *personal services income.
 (2) Subsection (1) does not stop you deducting a contribution to the extent that your