Commonwealth Consolidated Acts Commonwealth Consolidated Acts(1) This Division does not apply to an amount, payment or contribution to the extent that the amount, payment or contribution relates to * personal services income that you receive as:
(a) an employee; or
(b) an individual referred to in paragraph 12 - 45(1)(a), (b), (c), (d) or (e) (about payments to office holders) in Schedule 1 to the Taxation Administration Act 1953 .
(2) This Division does not apply to an amount, payment or contribution to the extent that the amount, payment or contribution relates to a payment referred to in section 12 - 47 in Schedule 1 to the Taxation Administration Act 1953 (payments to * religious practitioners).