Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p19
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 19/34)
Character Range: 1707745–1710488

for the purposes of subsection 87‑15(3) and paragraph 87‑20(1)(a).
Example: You receive 70% of your personal services income from the Commonwealth Department of Treasury and 30% of your personal services income from the Australian Taxation Office (neither body has a legal identity separate from the Commonwealth Government).
 You are not treated as if 80% or more of your personal services income is income from the same entity, or from the same entity and that entity's associates, and therefore you will not need a personal services business determination to satisfy subsection 87‑15(3).
 In addition, you satisfy the first limb (but not necessarily the second limb) of the unrelated clients test in subsection 87‑20(1), because you receive your personal services income from 2 bodies that are treated as separate entities and that are not treated as associates of each other.
 (3) Each part of the government of a State or Territory, and each part of an authority of the State or Territory, that has, under a law of the State or Territory, a status corresponding to an Agency within the meaning of the Public Service Act 1999:
 (a) is treated as a separate entity; and
 (b) is not treated as an *associate of any other part of such a government or authority, or of any *Australian government agency;
for the purposes of subsection 87‑15(3) and paragraph 87‑20(1)(a).

87‑40  Application of this Division to certain agents

Object of this section
 (1) The object of this section is to modify the operation of this Division for *agents who bear entrepreneurial risk in the way they provide services.

Agent rules do not apply
 (1A) The rules in section 960‑105 (Certain entities treated as agents) do not apply to this section.

Agents covered by this section
 (2) Subsection 87‑15(3) and section 87‑20 apply, in the manner specified in this section, to an individual or *personal services entity if:
 (a) the individual or personal services entity is an *agent of another entity (the principal) but not the principal's employee; and
 (b) the agent receives income from the principal that is for services that the agent provides to other entities (customers) on the principal's behalf; and
 (c) at least 75% of that income is commissions, or fees, based on the agent's performance in providing services to the customers on the principal's behalf; and
 (d) the agent actively seeks other entities to whom the agent could provide services on the principal's behalf; and
 (e) the agent does not provide any services to the customers, on the principal's behalf, using premises:
 (i) that the principal or an *associate of the principal owns; or
 (ii) in which the principal or an associate of the principal has a leasehold interest;
  unless the