Federal Register of Legislation - Australian Government

Primary content

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
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Introduced HR 13 Apr 2000

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.