You can apply for a PSBD at any time during, or before, the year the income is received in. If the year has not yet finished, the ATO may grant a PSBD if you could reasonably be expected to pass one of the tests for that year.

You can also apply after the end of the year the income is received in, including after you have lodged your tax return.

There are 2 ways to apply for a PSBD:

1. Use the ATO Personal services income tool
2. Complete the Personal services business determination application

For more information refer to Apply for a PSB determination.

If you're still unsure of your circumstances, you may need to seek further advice from the ATO or a registered tax professional.