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  • Step 3: The 80% rule

    If you've worked through the results test but did not pass, your next step is to apply the 80% rule. This step is about your PSI client base and how much of your PSI comes from one client.

    For this step, you need to work out the amount of PSI that comes from each client (including their associates) in an income year. If you're a commission agent, the clients of a principal can be treated as your own clients. If you're paid by a labour hire firm, the labour hire firm is treated as your client.

    If you're a company, partnership or trust and you have more than one individual generating PSI, the 80% rule applies to each individual. You need to look at the amount of PSI that you receive for each individual and how much of that amount comes from one client.

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    Last modified: 30 Mar 2017QC 46014