New Business Tax System (Alienated Personal Services Income) Tax Imposition Bill (No. 1) 2000
First Reading
1998-1999-2000
The Parliament of the
Commonwealth of Australia
HOUSE OF REPRESENTATIVES
Presented and read a first time
New Business Tax System (Alienated Personal Services Income) Tax Imposition Bill (No. 1) 2000
No. , 2000
(Treasury)
A Bill for an Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes
ISBN: 0642 431175
Contents
A Bill for an Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes
The Parliament of Australia enacts:
1 Short title This Act may be cited as the New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No.1) 2000.
2 Commencement This Act commences on the day on which it receives the Royal Assent.
3 Imposition Tax is imposed by this Act to the extent that income tax payable by a person is increased as a result of an amount being included in the person's assessable income under section 86-15 of the Income Tax Assessment Act 1997.