Commonwealth Consolidated Acts

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INCOME TAX ASSESSMENT ACT 1997 - SECT 85.5

Object of this Division

    The object of this Division is to ensure that individuals who are not conducting * personal services businesses cannot deduct certain amounts (such as amounts that employees cannot deduct).

Note:   This Division also affects the extent to which a personal services entity is entitled to deductions relating to gaining or producing an individual's personal services income: see section   86 - 60.



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