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.