Document ID: chunk:federal_register_of_legislation:C2004A00662:clause:1_28:p3
Version: federal_register_of_legislation:C2004A00662
Segment Type: clause
Provision Reference: sch 1 cl 28 (pt 3/3)
Character Range: 64968–66568

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 the entity will receive at least 80% of that income from one entity and that entity's *associates.

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 year, a *personal services business determination relating to the entity takes effect.

13‑20  Time for payments to Commissioner for alienated personal services payments made during 2000‑01

  If:
 (a) a *personal services entity must, under section 13‑5, pay an amount for *alienated personal services payments it received during a particular *PAYG payment period; and
 (b) the period ends in a *quarter in the *financial year starting on 1 July 2000;
the payment must be paid to the Commissioner by the end of the 21st day after the end of the quarter.