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GB 29: Attribution rule: calculation
or “How to work out income when someone provides personal services through a business”
You could also call this:

“Preventing tax avoidance on payments for work-related promises”

This part of the law is about avoiding tax on payments for restrictive covenants. If you try to get around paying tax on these payments, the Commissioner can step in. They can decide that the money you received is actually from a restrictive covenant, even if you say it’s not. They can also decide who they think made the promise in the restrictive covenant. This might happen if you try to sell something as part of your plan to avoid tax. The Commissioner has the power to look at what’s really going on and make sure you pay the right amount of tax.

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Next up: GB 31: FBT arrangements: general

or “Rules for dealing with arrangements that try to avoid fringe benefit tax”
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Part G Avoidance and non-market transactions
Avoidance: specific

GB 30Arrangements to avoid taxation of restrictive covenant payments

  1. This section applies if a person enters into an arrangement that has an effect of avoiding section CE 9 (Restrictive covenants).

  2. The Commissioner may treat—

  3. an amount provided under the arrangement as an amount to which section CE 9(2) applies; and
    1. a person affected by the arrangement as the person who gave the undertaking referred to in section CE 9(1).

      1. An example of an arrangement that may be subject to this section is an arrangement that involves a collateral arrangement to dispose of property.

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