80% rule

To meet the 80% rule, you need to work out the proportion of PSI that comes from each client (including the client's associates) in an income year.


If you obtain work through one agency only, you will not meet the 80% rule.

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The source of the PSI you receive is the agency, not the end clients. If you contract through more than one agency, you need to work out what percentage of PSI comes from each agency.

Example – one agency

Erica's Consulting Pty Ltd receives 100% of the PSI from one source – Agency 1.

Since the business receives 80% or more of its PSI from one client, she cannot self-assess for any of the other tests. The PSI rules apply in the relevant income year unless the business holds a personal services business determination (PSBD).

Example – more than one agency

Alan's Architectural Services Pty Ltd receives 50% of their PSI from Agency 1 and Agency 2 equally. Less than 80% of their PSI comes from each source, so Alan can self-assess on the remaining tests.

End of example

Find out more

To work out if you meet the 80% rule, see Step 3: The 80% rule

End of find out more
    Last modified: 14 Sep 2016QC 46087