Income Tax – attribution rule for income from personal services
This Interpretation Statement concerns the attribution rule for income from personal services in ss GB 27 to GB 29 and expands on 'Attribution of Income' Tax Information Bulletin Vol 12, No 12 (December 2000): 49. The income attribution rule only applies where various threshold tests are met and no exemptions apply. The Interpretation Statement provides guidance on the application of each of those threshold tests and exemptions, to assist readers in determining whether the income attribution rule applies to their situation. It does not provide guidance on how to calculate the amount to be attributed. This Interpretation Statement has been updated and replaced by IS 19/02.