General anti-avoidance rules for a PSB

The personal services income (PSI) rules were introduced to prevent the shifting or splitting of income with other individuals or entities in an attempt to pay less tax. This strategy is known as the alienation of PSI.

This information is relevant to you if:

  • you receive PSI through your company, partnership or trust, and
  • the PSI rules do not apply to your income because you are carrying on a personal services business (PSB).

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Personal services income

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    Last modified: 14 Sep 2016QC 17216