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

The New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 1) 2000 (Act No. 87, 2000) is an Australian Act that aims to implement the New Business Tax System by imposing tax on certain alienated personal services income. The Act imposes tax on income tax payable by a person when an amount is included in their assessable income under section 86-15 of the Income Tax Assessment Act 1997. The Act commenced on the day it received Royal Assent and is part of the Australian tax legislation.