Legislation

ITAA 1997 s 86-15(4)

ATO documents that consider ITAA 1997 s 86-15(4)

3 documents

Superannuation Guarantee Scheme: attributed personal services income

Superannuation Guarantee Scheme: attributed personal services income

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