Document ID: chunk:federal_register_of_legislation:C2025C00180:clause:1_4:p1
Version: federal_register_of_legislation:C2025C00180
Segment Type: clause
Provision Reference: sch 1 cl 4 (pt 1/9)
Character Range: 498008–500810

4                                 30 June                                                 the following 28 July

 (5) If:
 (a) the *personal services entity is a *deferred BAS payer on the 21st day after the end of the *PAYG payment period; and
 (b) the personal services entity's PAYG payment period is a month;
the entity must pay that amount to the Commissioner:
 (c) by the end of the 28th day of the month following that period unless the PAYG payment period is a December; or
 (d) by the end of the 28th day of the next February if the PAYG payment period is a December.

13‑10  Alienated personal services payments
  An alienated personal services payment is a payment (including a payment in the form of a *non‑cash benefit) that a *personal services entity receives and that relates to an amount that:
 (a) is included in an individual's assessable income under Division 86 of the Income Tax Assessment Act 1997; or
 (b) would be so included but for the fact that the entity received the income in the course of conducting a *personal services business.
For valuation of non‑cash benefits, see sections 21 and 21A of the Income Tax Assessment Act 1936.

13‑15  Personal services payment remitters

General
 (1) A *personal services entity is a personal services payment remitter for a *PAYG payment period if, in the income year preceding that period:
 (a) the entity's *ordinary income or *statutory income included a person's *personal services income; and
 (b) the entity was not conducting a *personal services business.

Businesses not previously receiving personal services income
 (2) A *personal services entity is a personal services payment remitter for a *PAYG payment period if:
 (a) the entity's *ordinary income or *statutory income did not include an individual's *personal services income in any income year preceding that period; and
 (b) it is reasonable to expect that, in the income year during which the period occurs, the entity's income will include a person's *personal services income that the entity will not have received in the course of conducting a *personal services business.
 (3) It is not reasonable to expect that the *personal services entity will receive a person's *personal services income in the course of conducting a *personal services business if it is reasonable to expect that:
 (a) the entity will receive at least 80% of that income from the same entity (or one entity and its *associates); and
 (b) the entity will not meet the results test under section 87‑18 of the Income Tax Assessment Act 1997.

Personal services business determinations taking effect
 (4) However, a *personal services entity is not a personal services payment remitter for a *PAYG payment period if, during that period or an earlier PAYG payment period in the same income