Commonwealth Consolidated Acts

INCOME TAX ASSESSMENT ACT 1997 - SECT 85.35

  (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).