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9 - Attributed personal services income 2012

Complete question 9 to declare personal services income attributed to you.

Last updated 31 May 2012

Question 9 image from Tax return for individuals form

You must complete this item if you provided personal services and you:

  • received a PAYG payment summary - business and personal services income showing an X against 'Personal services attributed income', or
  • had personal services income attributed to you.

If you provided personal services and payment was made to you as a sole trader, do not complete this item. You must answer question 14 - Personal services income (PSI) and complete item P1 in the Business and professional items schedule for individuals 2012 (NAT 2816).

Personal services income is income that is mainly a reward for your personal efforts or skills and is generally paid either to you or to a personal services entity (a company, partnership or trust).

If your personal services income is paid to a personal services entity, the income (less certain deductions relating to gaining or producing that income) is attributed to you unless:

  • the personal services entity gained the income in the course of conducting a personal services business, or
  • the income was promptly paid to you by the entity as salary.

Did you receive any attributed personal services income?

NO

 

YES

Read below.

Answering this question

You will need:

  • your PAYG payment summary - business and personal services income showing the amount of personal services income attributed to you and the total amount of tax paid or withheld
  • details of any other personal services income attributed to you.

If you do not have all of your documents, contact the person who paid you.

Completing your tax return

Step 1

Write the total amount of tax withheld from the personal services income attributed to you under Tax withheld at the left of O item 9.

Step 2

Write the total amount of personal services income attributed to you at O item 9.

Tax tips

If the personal services entity has a net loss relating to your personal services income, no amount is attributed to you. However, you should read question 15 - Net income or loss from business to claim a deduction for the loss.

More information

You can find an explanation of the rules relating to the attribution of personal services income in Taxation Ruling TR 2003/6: Income tax: attribution of personal services income.

Where to go next

 

QC25676