‑1 What this Division is about
This Division sets out amounts, relating to personal services income, that an individual cannot deduct. In particular, deductions that are unavailable to an employee are similarly unavailable to an individual who has personal services income and who is not an employee. However, this Division does not apply if the individual is conducting a personal services business or receives the income as an employee or office holder. Table of sections 85‑5 Object of this Division 85‑10 Deductions for non‑employees relating to personal services income 85‑15 Deductions for rent, mortgage interest, rates and land tax 85‑20 Deductions for payments to associates etc. 85‑25 Deductions for superannuation for associates 85‑30 Exception: personal services businesses 85‑35 Exception: employees, office holders and religious practitioners 85‑40 Application of Subdivision 900‑B to individuals who are not employees
Sourced from the Federal Register of Legislation at 25 May 2026. For the latest information on Australian Government law please go to https://www.legislation.gov.au. Verify the current text against the official source before relying on it.
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