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Did you satisfy the business premises test?

Last updated 25 May 2009

You satisfy the business premises test if you can answer Yes to all of the following questions:

For the whole period during which you earned PSI, were your business premises:

  • owned or leased by you
  • mainly used by you for work earning your PSI (for example, more than 50% of the use)
  • used exclusively by you
  • physically separate from your private residence or the private residence of any of your associates, and
  • physically separate from the business address of your clients or their associates?

No

Read on.

Yes

Print X in the box at F1 item P1 on your schedule. Read on.

If you printed X at D1, E1 or F1, go to item P2. Otherwise read on.

QC27899