CTHIn ForceAct
Taxation Administration Act 1953
12‑7 Division does not apply to alienate12‑7 Division does not apply to alienated personal services payments
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12‑7 Division does not apply to alienated personal services payments
(1) This Division (other than the provisions mentioned in subsection (2)) does not apply to a payment in so far as the payment: (a) is an *alienated personal services payment; or (b) was received, by the entity making the payment, as an *alienated personal services payment.
Note: An entity that receives an alienated personal services payment may be obliged to pay an amount to the Commissioner: see Division 13.
(2) The provisions are: (a) Subdivision 12‑FB; and (b) any other provisions in this Division to the extent that they apply in relation to that Subdivision.