About these instructions
Business and professional items 2012 will help you fill in the Business and professional items schedule for individuals 2012.
In these instructions, we provide information about:
- streamlined provisions for small business entities
- personal services income (PSI)
- business income you must show on the schedule
- deductions you may be able to claim.
How to obtain this publication
You can download these publications in Portable Document Format (PDF): Business and professional items 2012 (NAT 2543, PDF, 792KB)This link will download a file.
Who should use these instructions?
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.