Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p20
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 20/34)
Character Range: 1710247–1713155

any services to the customers, on the principal's behalf, using premises:
 (i) that the principal or an *associate of the principal owns; or
 (ii) in which the principal or an associate of the principal has a leasehold interest;
  unless the agent uses the premises under an arrangement entered into at *arm's length.

Whether personal services income is from one source
 (3) If the *agent is an individual, in applying subsection 87‑15(3) to the *personal services income of the agent during an income year, any part of the agent's personal services income from the principal that:
 (a) the agent gains or produces during the income year; and
 (b) is for services that the agent provided to a customer on the principal's behalf in the income year or an earlier income year;
is treated as if it were personal services income from the customer, and not personal services income from the principal.
 (4) If the *agent is a *personal services entity, in applying subsection 87‑15(3) to an individual's *personal services income that is included in the entity's *ordinary income or *statutory income during an income year, any part of the individual's personal services income from the principal that:
 (a) the agent gains or produces during the income year; and
 (b) is for services that the individual or the agent provided to a customer on the principal's behalf in the income year or an earlier income year;
is treated as if it were personal services income from the customer, and not personal services income from the principal.

The unrelated clients test for a personal services business
 (5) In determining whether, during an income year, the *agent meets the unrelated clients test under section 87‑20, any services the agent provided in the income year or an earlier income year:
 (a) for which the agent gains or produces, during the income year, personal services income from the principal; and
 (b) that were provided to a customer on the principal's behalf;
are treated for the purposes of paragraph 87‑20(1)(a) as if the agent, and not the principal, provided them to the customer.

Subdivision 87‑B—Personal services business determinations

Table of sections
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

87‑60  Personal services business determinations for individuals

Making etc. personal services business determinations
 (1) The Commissioner may, by giving written notice to an individual:
 (a) make a personal services business determination relating to the individual; or
 (b) vary such a determination.
 (2) The Commissioner may, in the notice, specify:
 (a) the day on which