Show download pdf controls
  • About these instructions

    Business and professional items 2011 will help you fill in the Business and professional items schedule for individuals 2011.

    In these instructions, we provide information about:

    • streamlined provisions for small business entities
    • personal services income (PSI)
    • the types of business income you must show on the schedule
    • the types of deductions you may be able to claim.

    Who should use these instructions?



    This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

    End of attention

    Use these instructions if you are an individual who completed items 14, 15 or 16 on your tax return (supplementary section). You may also need to use these instructions if you have a net loss from a business activity carried on in partnership with others.

    Publications and services

    To find out how to get a publication referred to in these instructions and for information about our other services, see More information.

    Last modified: 04 Mar 2016QC 28003