Commonwealth Consolidated Acts Commonwealth Consolidated ActsThis Division sets out amounts, relating to personal services income, that an individual cannot deduct. In particular, deductions that are unavailable to an employee are similarly unavailable to an individual who has personal services income and who is not an employee.
However, this Division does not apply if the individual is conducting a personal services business or receives the income as an employee or office holder.
Table of sections
85 - 5 Object of this Division
85 - 10 Deductions for non - employees relating to personal services income
85 - 15 Deductions for rent, mortgage interest, rates and land tax
85 - 20 Deductions for payments to associates etc.
85 - 25 Deductions for superannuation for associates
85 - 30 Exception: personal services businesses
85 - 35 Exception: employees, office holders and religious practitioners
85 - 40 Application of Subdivision 900 - B to individuals who are not employees