Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p24
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 24/34)
Character Range: 1720777–1723643

have been, income from the same entity (or one entity and its *associates); and
 (c) the individual's personal services income included in the entity's ordinary income or statutory income could reasonably be expected to be, or was, from the entity conducting activities that met the unrelated clients test under section 87‑20.

Fourth alternative—unrelated clients test not met because of unusual circumstances
 (6) The conditions in this subsection are that:
 (a) but for unusual circumstances applying to the entity in that year, the entity could reasonably have been expected to meet, or would have met, the unrelated clients test under section 87‑20; and
 (b) if 80% or more of the individual's *personal services income (not including income mentioned in subsection 87‑15(4)) included in the entity's *ordinary income or *statutory income could reasonably have been expected to be, or would have been, income from the same entity (or one entity and its *associates)—that is the case only because of unusual circumstances applying to the entity in the income year; and
 (c) the individual's personal services income included in the entity's ordinary income or statutory income could reasonably be expected to be, or was, from the entity conducting activities that met the unrelated clients test under section 87‑20.

87‑70  Applying etc. for personal services business determinations
 (1) An individual or a *personal services entity may apply to the Commissioner, in the *approved form:
 (a) for a *personal services business determination; or
 (b) for a variation of a personal services business determination.
 (2) The Commissioner may request the applicant to give the Commissioner specified information, or a specified document, that the Commissioner needs to decide the application.
 (3) If the Commissioner has not decided the application within 60 days after it is made, the applicant may, at any time, give the Commissioner written notice that the applicant wishes to treat the application as having been refused.
 (4) If the applicant gives notice under subsection (3), the Commissioner is taken, for the purposes of section 87‑85, to have refused the application on the day on which the notice is given.
 (5) For the purposes of measuring the 60 days mentioned in subsection (3), disregard each period (if any):
 (a) starting on the day when the Commissioner requests the applicant under subsection (2) to give the Commissioner specified information or a specified document; and
 (b) ending at the end of the day the applicant gives the Commissioner the specified information or document.

87‑75  When personal services business determinations have effect
 (1) The determination, or a variation of the determination, has effect, or is taken to have had effect, on and from:
 (a) the day specified in the notice as the day on which the determination or