Document ID: chunk:federal_register_of_legislation:C2010C00646:clause:6_2:p2
Version: federal_register_of_legislation:C2010C00646
Segment Type: clause
Provision Reference: sch 6 cl 2 (pt 2/2)
Character Range: 35225–35867

income from the customer, and not personal services income from the principal.

The unrelated clients test for a personal services business

 (5) In determining whether, during an income year, the agent meets the unrelated clients test under section 87‑20, any services the agent provided in the income year or an earlier income year:
 (a) for which the agent gains or produces, during the income year, personal services income from the principal; and
 (b) that were provided to a customer on the principal's behalf;
are treated for the purposes of paragraph 87‑20(1)(a) as if the agent, and not the principal, provided them to the customer.