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  • Apply for a PSB determination

    There are two ways you can apply for a personal services business (PSB) determination:

    • using our Personal services income tool
    • completing the PSB determination application form.

    If your result at Step 3 is '80% or more' and you think that you would pass the employment test or business premises test the easiest way to apply for a PSB determination is by using our Personal services income tool in our online services for individuals.

    If you had unusual circumstances that stopped you from passing a test in a particular income year you can:

    • use the Personal services business determination application form or
    • if your result at Step 3 is '80% or more' the tool will allow you to request to be contacted by us and we will make a decision about your circumstances.

    If you're granted a determination, your business will be a PSB and the rules won't apply to the PSI you received in the relevant income year.

    Unusual circumstances

    Your business circumstances are considered to be unusual if you meet all of the following:

    • they are temporary (generally less than 12 months) and out of the ordinary
    • you passed the test in one or more previous income years
    • you can reasonably expect to pass the test in the following income year.

    We also accept either of the following as unusual circumstances:

    • you started personal services work during the income year and can reasonably expect to pass one of the PSB tests next year
    • you provided services to only one client during the income year, but you passed the PSB tests in one or more prior income years and can reasonably expect to pass them next year.

    Next steps:

    Last modified: 30 Mar 2017QC 46036