![]() ![]() You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products). © Australian Taxation Office for the Commonwealth of Australia If you feel that our information does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice. Make sure you have the information for the right year before making decisions based on that information. Some of the information on this website applies to a specific financial year. If you follow our information and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take. We are committed to providing you with accurate, consistent and clear information to help you understand your rights and entitlements and meet your obligations. How the personal services income (PSI) rules apply to you and how to self-asses based on your situation. ![]() Obtaining work through an agency can affect whether the PSI rules apply to your income. If you are earning PSI, you can use the business premises test to self-assess as a PSB. If you are earning PSI, you can use the employment test to self-assess as a PSB. If you are earning PSI, you can use the unrelated clients test to self-assess as a PSB. If you are earning PSI, you can use the results test to self-assess as a PSB. To self-assess as a personal services business (PSB), you must either meet the results test, or meet another PSB test and pass the 80% rule. If you have received PSI, you need to determine if the PSI rules apply to that income. An official score report will be printed at the examination site.How the personal services income (PSI) rules apply to you and how to self-asses based on your situation. If you do not pass, you will immediately receive an unsuccessful notification on the screen along with a diagnostic report indicating your strengths and weaknesses by examination type. Your score will be given to you immediately following completion of the examination.
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