#### 18‑27 Tax credit for alienated personal services payments An entity is entitled to a credit equal to the total of the amounts paid under Division 13 in respect of amounts included in the entity’s assessable income for an income year under section 86‑15 of the Income Tax Assessment Act 1997 if an assessment has been made of the income tax payable, or an assessment has been made that no income tax is payable, by the entity for the income year.

Previous section18‑25 Tax credit where recipient is a tr18‑25 Tax credit where recipient is a trust Next sectionEntitlement to credits: dividend, intereEntitlement to credits: dividend, interest or royalty, amount attributable to fund payment or labour mobility program

Section 18‑27 Tax credit for alienated personal - Taxation Administration Act 1953 - 18‑27 Tax credit for alienated personal services payments — Zoe