Document ID: chunk:federal_register_of_legislation:C2025C00029:section:3:p18
Version: federal_register_of_legislation:C2025C00029
Segment Type: section
Provision Reference: s 3 (pt 18/34)
Character Range: 1705222–1708011

principal work for that year.
 (2A) If the *personal services entity is a partnership, work that a partner performs is taken, for the purposes of subsection (2), to be work that the personal services entity engages another entity to perform.
 (3) An individual or a *personal services entity also meets the employment test in an income year if, for at least half the income year, the individual or entity has one or more apprentices.

87‑30  The business premises test for a personal services business
 (1) An individual or a *personal services entity meets the business premises test in an income year if, at all times during the income year, the individual or entity maintains and uses business premises:
 (a) at which the individual or entity mainly conducts activities from which *personal services income is gained or produced; and
 (b) of which the individual or entity has exclusive use; and
 (c) that are physically separate from any premises that the individual or entity, or any *associate of the individual or entity, uses for private purposes; and
 (d) that are physically separate from the premises of the entity to which the individual or entity provides services and from the premises of any associate of the entity to which the individual or entity provides services.
 (2) The individual or entity need not maintain and use the same business premises throughout the income year.

87‑35  Personal services income from Australian government agencies
 (1) *Australian government agencies are not treated as *associates of each other for the purposes of subsection 87‑15(3) and paragraph 87‑20(1)(a).
Example: You receive 60% of your personal services income from a Department of a State government and 40% of your personal services income from a corporation in which that State has a majority shareholding.
 You are not treated as if 80% or more of your personal services income is income 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 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