Alienation of personal services income: the results test - fact sheet

Introduction

The results test is one of four tests in the personal services income rules (the other tests are the unrelated clients test, the business premises and the employment test). If you pass one or more of these tests, subject to the 80% rule if the results test is not met, your personal services income will be taken to be earned in conducting a personal services business and the rules will not apply. However, general anti-avoidance provisions may still apply to schemes to reduce tax by income splitting.

This fact sheet explains the results test. You can self assess whether you pass the results test or you can apply for a personal services business determination.