Business Tax · PSI
Personal Services Income Checker
Work through the ATO PSI and personal services business tests before claiming deductions or retaining income in an entity.
Results test80% gatewayPSB pathways
At least 75% must satisfy every results-test limb.
Results test — all three required
Other PSB pathways
PSI pathwayPSI rules likely apply
Results testNot indicated
80% rule gatewayOther tests not self-assessable
Other tests indicatedNone
Contract wording alone is not enough; apply the tests to how the work is actually performed.
What this estimate includes
- Requires every limb of the results test for at least 75% of PSI.
- Treats exactly 80% from one source as closing the other-tests self-assessment gateway.
- Keeps ATO determinations separate from self-assessed test outcomes.
Frequently asked questions
What is personal services income?
PSI is income produced mainly from an individual’s personal efforts or skills, even when invoiced through a company, partnership or trust.
What does the PSI results test require?
For at least 75% of the PSI, you must be paid to produce a result, supply required tools or equipment, and be liable to fix defects at your own cost.
What is the PSI 80% rule?
If 80% or more of PSI comes from one client and associates, you generally cannot self-assess using the unrelated clients, employment or business premises tests.
Tax Accuracy & Sources
Decision pathway only. It does not allocate PSI, calculate entity deductions, determine employee status, apply anti-avoidance provisions or replace an ATO PSB determination.