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New Business Tax System (Alienated Personal Services Income) Tax Imposition Bill (No. 1) 2000

1998-1999-2000

 

The Parliament of the

Commonwealth of Australia

 

HOUSE OF REPRESENTATIVES

 

 

 

 

Presented and read a first time

 

 

 

 

 

 

 

 

 

New Business Tax System (Alienated Personal Services Income) Tax Imposition Bill (No. 1) 2000

 

No.      , 2000

 

(Treasury)

 

 

 

A Bill for an Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes

   

   

   



Contents

1............ Short title............................................................................................. 1

2............ Commencement................................................................................... 1

3............ Imposition........................................................................................... 2

 



A Bill for an Act to implement the New Business Tax System by imposing tax on certain alienated personal services income, and for related purposes

The Parliament of Australia enacts:

1   Short title

                   This Act may be cited as the New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No.1) 2000 .

2   Commencement

                   This Act commences on the day on which it receives the Royal Assent.

3   Imposition

                   Tax is imposed by this Act to the extent that income tax payable by a person is increased as a result of an amount being included in the person’s assessable income under section 86-15 of the Income Tax Assessment Act 1997 .