Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p22
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 22/34)
Character Range: 1715496–1718438

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

87‑65  Personal services business determinations for personal services entities

Making etc. personal services business determinations
 (1) The Commissioner may, by giving written notice to a *personal services entity whose *ordinary income or *statutory income includes some or all of an individual's *personal services income:
 (a) make a personal services business determination relating to the individual's personal services income included in the entity's ordinary income or statutory income; or
 (b) vary such a determination.
 (2) The Commissioner may, in the notice, specify:
 (a) the day on which the determination or variation takes effect, or took effect;
 (b) the period for which the determination has effect;
 (c) conditions to which the determination is subject.

Matters about which the Commissioner must be satisfied
 (3) The Commissioner must not make the determination unless satisfied that, in the income year during which the determination first has effect, or is taken to have first had effect, the conditions in one or more of subsections (3A), (3B), (5) and (6) are met.

First alternative——results, employment or business premises test met or reasonably expected to be met
 (3A) The conditions in this subsection are that:
 (a) the entity could reasonably be expected