Find out if you’re receiving personal services income (PSI) and if the PSI rules apply to you.

If you’re still unsure about how the PSI rules apply to you or your business, you may need to seek professional advice from a registered tax professional. The ATO can also provide tailored technical assistance in some circumstances.  

This form is to be completed by eligible taxpayers who wish to apply for a Personal services business determination.    

This taxation ruling may help you to clarify how the PSI rules apply to you or your business.

This taxation ruling may help you to clarify how the PSI rules affect the types of deductions you can claim.  

This taxation ruling may help you to clarify how to attribute PSI and how the PSI rules apply to you or your business.