Income generated from the business structure of an entity, rather than from an individual's personal services, is not PSI.

Income is more likely to be generated from a business structure if your business has substantial income-producing assets, a number of employees, or both.

While you should consider your particular circumstances, the following factors will help you determine whether your income is generated by a business structure:

• the extent to which the income depends on a particular individual's own personal skills, efforts or expertise
• the number of arm's-length employees or others (for example, contractors) engaged to perform the work
• any presence of goodwill
• the extent to which income-producing assets are used to derive the income
• the nature of the activities carried out
• the size of the operation.

After considering these factors, if you determine that your income is generated from a business structure, then that income is not PSI.