{"Term":"Personal services attribution rule","Definition":"\u003cp\u003eA rule that prevents an individual from avoiding the top personal tax rate by diverting income to an associated entity. \u003c/p\u003e\n\u003cp\u003eIf you\u0027re associated with an entity that operates between you and the buyer of your personal services, you\u0027ll need to know the thresholds that make this rule apply to you. See the Interpretation statement 18/03 from July 2018 for guidance on the criteria and thresholds.\u003c/p\u003e\n\u003cp\u003e\u003ca href=\"https://www.taxtechnical.ird.govt.nz/interpretation-statements/is-1803-income-tax-attribution-rule-for-income-from-personal-services-\" class=\"quick-links-external\"\u003eInterpretation statement 18/03 - July 2018\u003c/a\u003e\u003c/p\u003e","TeReoTerm":"","TeReoDefinition":""}