13‑10 Alienated personal services paymen13‑10 Alienated personal services payments

#### 13‑10 Alienated personal services payments An alienated personal services payment is a payment (including a payment in the form of a \*non‑cash benefit) that a \*personal services entity receives and that relates to an amount that: (a) is included in an individual’s assessable income under Division 86 of the Income Tax Assessment Act 1997; or (b) would be so included but for the fact that the entity received the income in the course of conducting a \*personal services business. For valuation of non‑cash benefits, see sections 21 and 21A of the Income Tax Assessment Act 1936.