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  • What to do when the PSI rules apply

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

    If you received PSI and the rules apply, you will need to complete certain questions in your tax return and the deductions you can claim may be affected.

    Note: The PSI rules will not affect:

    • the contractual relationships between you and your clients or customers – for example, you do not become an employee or stop being a contractor
    • your entitlement to an Australian business number (ABN) or registration for goods and services tax (GST)
    • whether you are still considered to be running a business

    Find out how the PSI rules apply to:

    See also:

    Last modified: 07 Aug 2019QC 46037