10. What is the unrelated clients test?You will meet the unrelated clients test in an income year if you can answer yes to the following question: does the individual doing the personal services work have personal services income from two or more clients who are not associated with each other or with you? The personal services must also be provided as a direct result of making offers to the public. If you are a commission agent you will meet the unrelated clients test if you satisfy all the special rules for commission agents and the requirements of the unrelated clients test. |
