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TR 2001/7 explains the meaning of personal services income contained in Division 84 of Part 2-42 of the Income Tax Assessment Act 1997.

Although the principles set out in this Ruling are being maintained, this Ruling is being withdrawn as it is no longer current.

It has been replaced by Taxation Ruling TR 2022/3 Income tax: personal services income and personal services businesses, which issued on 23 November 2022. TR 2022/3 maintains the principles set out in TR 2001/7, while taking legislative changes and judicial decisions into account.