About these instructions

Business and professional items 2010 will help you fill in the Business and professional items schedule for individuals 2010.

In these instructions, we provide information about:

  • streamlined provisions for small business entities
  • personal services income (PSI)
  • the types of business income you must show on the schedule
  • the type of deductions you may be able to claim.

Who should use these instructions?



This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Use these instructions if you are an individual who completed items 14, 15 or 16 on your tax return (supplementary section). You may also need to use these instructions if you have a net loss from a business activity carried on in partnership with others.

Publications and services

To find out how to get a publication referred to in these instructions and for information about our other services, see More information.

Last modified: 25 Oct 2011QC 27987