13‑15 Personal services payment remitter13‑15 Personal services payment remitters

#### 13‑15 Personal services payment remitters General (1) A \*personal services entity is a personal services payment remitter for a \*PAYG payment period if, in the income year preceding that period: (a) the entity’s \*ordinary income or \*statutory income included a person’s \*personal services income; and (b) the entity was not conducting a \*personal services business. Businesses not previously receiving personal services income (2) A \*personal services entity is a personal services payment remitter for a \*PAYG payment period if: (a) the entity’s \*ordinary income or \*statutory income did not include an individual’s \*personal services income in any income year preceding that period; and (b) it is reasonable to expect that, in the income year during which the period occurs, the entity’s income will include a person’s \*personal services income that the entity will not have received in the course of conducting a \*personal services business. (3) It is not reasonable to expect that the \*personal services entity will receive a person’s \*personal services income in the course of conducting a \*personal services business if it is reasonable to expect that: (a) the entity will receive at least 80% of that income from the same entity (or one entity and its \*associates); and (b) the entity will not meet the results test under section 87‑18 of the Income Tax Assessment Act 1997. Personal services business determinations taking effect (4) However, a \*personal services entity is not a personal services payment remitter for a \*PAYG payment period if, during that period or an earlier PAYG payment period in the same income year, a \*personal services business determination relating to the entity takes effect.