ITAA 1997 s 84-5(1)

Income tax: where a personal services entity receives a payment from a service acquirer in relation to a period, is that payment personal services income within the meaning of subsection 84-5(1) of the Income Tax Assessment Act 1997 notwithstanding during that period the service provider is not providing services to the service acquirer until further called upon?

Alienation of Personal Services Income - Personal Services Entity

Interaction between Division 7A of the Income Tax Assessment Act 1936 (ITAA 1936) and Part 2-42 of the Income Tax Assessment Act 1997 (ITAA 1997)

Alienation of personal services income of a foreign resident and the interaction with the core provisions for assessable income

Superannuation Guarantee Scheme: attributed personal services income

Income tax: where a personal services entity receives a payment from a service acquirer in relation to a period, is that payment personal services income within the meaning of subsection 84-5(1) of the Income Tax Assessment Act 1997 notwithstanding during that period the service provider is not providing services to the service acquirer until further called upon?

Assessable income: personal services income attributed to a non-resident under Part 2-42 of the ITAA 1997 - no double tax agreement applies