Document ID: chunk:federal_register_of_legislation:C2004A00662:clause:1_3:p15
Version: federal_register_of_legislation:C2004A00662
Segment Type: clause
Provision Reference: sch 1 cl 3 (pt 15/20)
Character Range: 38555–41545

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 entities that are not treated as associates of each other.

 (2) Each 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 such Agency, or of any *Australian government agency;
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).

Subdivision 87‑B—Personal services business determinations

Table of sections

87‑55 Effect of personal services business determinations
87‑60 Personal services business determinations for individuals
87‑65 Personal services business determinations for personal services entities
87‑70 Applying etc. for personal services business determinations
87‑75 When personal services business determinations have effect
87‑80 Revoking personal services business determinations
87‑85 Review of decisions

87‑55  Effect of personal services business determinations

 (1) An individual conducts a personal services business during an income year if a *personal services business determination is in force relating to the individual.

 (2) A *personal services entity conducts a personal services business during an income year if a *personal services business determination is in force relating to an individual whose *personal services income is included in the entity's *ordinary income or *statutory income.

87‑60  Personal services business determinations for individuals

Making etc. personal services business determinations

 (1) The Commissioner may,