• 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.

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    Last modified: 04 Feb 2016QC 46014