ITAA 1997 s 86-15(2)

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

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