Section 12‑7 Division does not apply to alienate - Taxation Administration Act 1953 - 12‑7 Division does not apply to alienated personal services payments — Zoe

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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.

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