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myTax 2018 Attributed personal services income

How to report attributed personal services income when you lodge your return using myTax.

Last updated 27 June 2018

You must complete this section if you provided personal services and you:

  • received a PAYG payment summary - business and personal services income showing an X against 'Personal services attributed income', or
  • had personal services income attributed to you.

Personal services income is income that is mainly a reward for your personal efforts or skills and is generally paid either to you or to a personal services entity (a company, partnership or trust).

If your personal services income is paid to a personal services entity, the income (less certain deductions relating to gaining or producing that income) is attributed to you unless:

  • the personal services entity gained the income in the course of conducting a personal services business, or
  • the income was promptly paid to you by the entity as salary.

Do not show at this section

If you received personal services income as a sole trader, do not complete this section. You must show this income at Personal services income in the Business/sole trader, partnership and trust income (including loss details) section. If you can't see this section, go to the Personalise return screen and select the following:

  • 'You were a sole trader or had business income or losses, partnerships or trust distributions (not from a managed fund)' 
    • 'Business/Sole trader income or loss' 
      • 'Personal services income'.

Completing this section

You will need:

  • your PAYG payment summary - business and personal services income showing the amount of personal services income attributed to you and the total amount of tax paid or withheld
  • details of any other personal services income attributed to you.

If you do not have all of your documents, contact the person who paid you.

We have pre-filled your tax return with payment summary information provided to us. Check for attributed personal services income you received that is not pre-filled and ensure you add it.

  1. For each payment summary that has not been pre-filled in your tax return, select Add and enter information into the corresponding fields.
  2. Select Save.
  3. Select Save and continue.

Tax tips

If the personal services entity has a net loss relating to your personal services income, then no amount is attributed to you. To claim a deduction for the loss, see Other deductions.

There is an explanation of the rules relating to the attribution of personal services income in Taxation Ruling TR 2003/6 Income tax: attribution of personal services income.