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Taxation Administration Act 1953
13‑1 Object of this Division13‑1 Object of this Division
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#### 13‑1 Object of this Division
The object of this Division is to ensure the efficient collection of income tax (and other liabilities) on any \*personal services income included in an individual’s assessable income under Division 86 of the Income Tax Assessment Act 1997 by:
(a) putting \*personal services entities receiving \*alienated personal services payments in a position similar to their position if amounts were withheld from the payments under Division 12; but
(b) doing so in a way that enables them to comply with their obligations without having to withhold amounts separately from each payment.
> Note: Under Division 86 of the Income Tax Assessment Act 1997 (about alienation of personal services income), an individual’s personal services income that is gained or produced by another entity is in some cases included in the individual’s assessable income. Payments of this income by the entity might not be caught by Division 12.