myTax 2019 Attributed personal services income

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.

Essentials

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
• details of any other personal services income attributed to you.

If you don't 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 isn't 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.

These myTax 2019 instructions are about personal services income attributed to you.