Document ID: chunk:federal_register_of_legislation:C2010C00648:clause:12_4
Version: federal_register_of_legislation:C2010C00648
Segment Type: clause
Provision Reference: sch 12 cl 4
Character Range: 228382–229235

4  At the end of section 87‑60
Add:

Third alternative—unrelated clients test was met 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.