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  • 9 Attributed personal services income 2019

    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) 2019 and complete item P1 Personal services income in the Business and professional items schedule for individuals 2019.

    If this applies to you, then you cannot lodge a paper tax return. You must lodge your tax return using myTax or a registered tax agent.

    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

    Go to Total tax withheld 2019, or return to main menu Individual tax return instructions 2019.

    Yes

    Read below.

    Answering this question

    You will need:

    • your PAYG payment summary – business and personal services income
    • 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, then no amount is attributed to you. To claim a deduction for the loss, read D15 Other deductions – not claimable at items D1 to D14 or elsewhere on your tax return 2019.

    There is 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

      Last modified: 30 May 2019QC 57966