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Brief
The New Business Tax System (Alienated Personal Services Income) Tax Imposition Act (No. 2) 2000 (Act No. 88, 2000) is an Australian legislation that aims to implement the New Business Tax System by imposing tax on certain alienated personal services payments. The Act provides for the imposition of tax payable in accordance with section 13-5 in Schedule 1 to the Taxation Administration Act 1953. The Act commences on the day it receives the Royal Assent.
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