This Division does not have the effect of applying Division 28 (about car expenses) or Division 900 (about substantiation rules) to a * personal services entity.
Note: Divisions 28 and 900 can still apply to a personal services entity that is a partnership: see subsections 28 - 10(2) and 900 - 5(2).
Guide to Division 87
87 - B Personal services business determinations