What to do when the PSI rules apply

When the personal services income (PSI) rules apply to your income, they affect how you report that PSI and the deductions you can claim.

Completing your tax return when receiving PSI
How to complete your tax return and schedules if you've earned PSI.

Claiming deductions when receiving PSI
Earning PSI may affect the types of deductions you can claim.

How to attribute PSI
PSI needs to be attributed if it is earnt through a company, partnership or trust and the PSI rules apply.

PAYG when receiving PSI
If you or your business receives PSI, you may have additional PAYG withholding obligations.