division 5 - your obligations if you are registered part 2 - registering for abn purposes to the a new tax system (australian business number) act 1999 a new tax system (australian business number) 1999 2 - registering for abn purposes 5 - your obligations if you are registered 202cd sending of tfn declaration to commissioner & 202cf payer must notify commissioner if no tfn declaration by recipient section 202cd sending of tfn declaration to commissioner & 202cf payer must notify commissioner if no tfn declaration by recipient division 3 - quotation of tax file numbers by recipients of eligible payg payments part va - tax file numbers to the income tax assessment act 1936 income tax assessment 1936 va - tax file numbers 3 - quotation of tax file numbers by recipients of eligible payg payments 86-a - general 86-15 effect of obtaining personal services income through a personal services entity 86-15(4) subsection 86-15(4) section 86-15 effect of obtaining personal services income through a personal services entity subdivision 86-a - general division 86 - alienation of personal services income part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 86 - alienation of personal services income 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 40-10 simplified outline of this division section 40-10 simplified outline of this division division 40 - capital allowances part 2-10 - capital allowances: rules about deductibility of capital expenditure chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-10 - capital allowances: rules about deductibility of capital expenditure 40 - capital allowances 87-a - general 87-18 the results test for a personal services business section 87-18 the results test for a personal services business subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 87-a - general 87-15 what is a personal services business? section 87-15 what is a personal services business? subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 section 87-65 personal services business determinations for personal services entities subdivision 87-b - personal services business determinations division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 87-a - general 87-15 what is a personal services business? 87-15(3) subsection 87-15(3) section 87-15 what is a personal services business? subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 87-a - general 87-15 what is a personal services business? 87-15(3) subsection 87-15(3) section 87-15 what is a personal services business? subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 87-a - general 87-20 the unrelated clients test for a personal services business section 87-20 the unrelated clients test for a personal services business subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 87-a - general 87-25 the employment test for a personal services business section 87-25 the employment test for a personal services business subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 87-a - general 87-30 the business premises test for a personal services business section 87-30 the business premises test for a personal services business subdivision 87-a - general division 87 - personal services businesses part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 87 - personal services businesses 86-a - general 86-15 effect of obtaining personal services income through a personal services entity 86-15(1) & 86-15(5) 86-15(1) 86-15(1) subsections 86-15(1) & 86-15(5) section 86-15 effect of obtaining personal services income through a personal services entity subdivision 86-a - general division 86 - alienation of personal services income part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 86 - alienation of personal services income 86-a - general 86-20 offsetting the personal services entity's deductions against personal services income section 86-20 offsetting the personal services entity's deductions against personal services income subdivision 86-a - general division 86 - alienation of personal services income part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 86 - alienation of personal services income 86-a - general 86-20 offsetting the personal services entity's deductions against personal services income section 86-20 offsetting the personal services entity's deductions against personal services income subdivision 86-a - general division 86 - alienation of personal services income part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 86 - alienation of personal services income 86-a - general 86-15 effect of obtaining personal services income through a personal services entity & 86-20 offsetting the personal services entity's deductions against personal services income section 86-15 effect of obtaining personal services income through a personal services entity & 86-20 offsetting the personal services entity's deductions against personal services income subdivision 86-a - general division 86 - alienation of personal services income part 2-42 - personal services income chapter 2 - liability rules of general application to the income tax assessment act 1997 income tax assessment 1997 2 - liability rules of general application 2-42 - personal services income 86 - alienation of personal services income