Things you need to know
You must complete this question if you provide personal services and you either:
- receive a PAYG payment summary – business and personal services income showing an X against 'Personal services attributed income'
- have personal services income attributed to you.
Personal services income (PSI) is income that is mainly a reward for your personal efforts or skills. It is generally paid either to you or to a personal services entity (a company, partnership or trust).
If your PSI payments go to a personal services entity, the income (less certain deductions relating to gaining or producing that income) is attributed to you unless either:
- the personal services entity gains the income in the course of conducting a personal services business
- the entity pays the income is promptly to you as a salary.
If the personal services entity has a net loss relating to your PSI, then the entity must transfer the net PSI loss to you. To claim a deduction for the loss, see supplementary tax return question D15 Other deductions not claimable elsewhere in your return 2025.
There is an explanation of the rules relating to the attribution of PSI in Taxation Ruling TR 2003/6 Income tax: attribution of personal services income.
If you receive PSI as a sole trader, don't complete this question. You must:
- answer the supplementary tax return question 14 Personal services income 2025
- complete P1 Personal services income in the Business and professional items schedule 2025.
If this applies to you, then you should lodge your tax return using myTax or a registered tax agent. If you're unable to use myTax or a registered tax agent, contact us and we'll send you a paper tax return that includes the Business and professional items schedule 2025.
If you don't receive any attributed PSI, go to Total tax withheld 2025.
What you need to answer this question
You'll need:
- your PAYG payment summary – business and personal services income
- details of any other PSI attributed to you.
If you don't have this information, contact the person who pays you.
Completing your tax return
To complete this question, follow the steps.
Step 1
Write the total amount of tax withheld from the PSI attributed to you under Tax withheld at the left of question 9 – label O.
Step 2
Write the total amount of PSI attributed to you at question 9 – label O.
Where to go next
- Go to Total tax withheld 2025.
- Return to main menu Individual tax return instructions 2025.
- Go back to question 8 Australian superannuation lump sum payments 2025.