• The unrelated clients test

    To pass the unrelated clients test, your income must be produced from two or more clients who are not related or connected, and the work was obtained by making offers to the public or sections of the public.

    You pass the test in an income year if you meet both of the following conditions:

    • two or more unrelated clients and
    • making offers to the public.

    If your business obtains work through an agency, it is not making offers to the public under the unrelated clients test.

    End of attention

    Making offers to the public can include:

    • advertising in a newspaper, industry magazine, or business directory
    • maintaining a website or
    • public tender.

    Find out more

    To work out whether you pass any of the remaining tests see, Step 4: The remaining tests

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