When you apply the 80% rule, you need to work out the amount of PSI that comes from each client, including their associates, in an income year.

A client's associates can include:

• the client's relatives
• the client's partner in a business partnership and their spouse or children
• a trustee of a trust that the client (or an associate) benefits from
• if the client is a trust, the beneficiary or their associates of that trust
• a company which is under the client's (or their associate's) control, or controlling entities where the client is a company.

If you receive PSI from a client or from an associate of that client, you need to treat the PSI as coming from one client. For example, if you received PSI in the same income year from a company and from a subsidiary of that company, then both amounts of PSI are treated as coming from the same source and count as just one client.