Federal Register of Legislation
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000
No. 87, 2000
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000
No. 87, 2000
An Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes
Contents 1 Short title................................... 2 Commencement............................... 3 Imposition..................................
New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000
No. 87, 2000
An Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes
[Assented to 30 June 2000]
The Parliament of Australia enacts:
1 Short title
This Act may be cited as the New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No.1) 2000.
2 Commencement
This Act commences on the day on which it receives the Royal Assent.
3 Imposition
Tax is imposed by this Act to the extent that income tax payable by a person is increased as a result of an amount being included in the person's assessable income under section 86‑15 of the Income Tax Assessment Act 1997.
[Minister's second reading speech made in— House of Representatives on 13 April 2000 Senate on 5 June 2000]
(65/00)
We try to embed the page this law was scraped from. If the site blocks framing, you still get the link and a local excerpt.
Last checked with source on —
Checking whether the official page can be embedded…
Plain-English simplify of this law: a short summary, key points, and both sides of the argument. Generated on first view via Replicate, then cached. Vote on what helps your study.
No study brief is cached for this law yet. Sign up to generate a plain-English brief.
Sign up to generate