You must complete this item 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.
If you received personal services income as a sole trader, do not complete this item. You must answer question 14 Personal services income (PSI) 2022 and complete item P1 Personal services income in the Business and professional items schedule for individuals 2022.
If this applies to you, then you should lodge your tax return using myTax or a registered tax agent.
If you are unable to use myTax or a registered tax agent, contact us on 13 28 66 and we will mail you a paper tax return and Business and Professional items schedule.
Did you receive any attributed personal services income?
No |
Go to Total tax withheld 2022, or return to main menu Individual tax return instructions 2022. |
Yes |
Read below. |
Answering this question
You will need:
- your PAYG payment summary – business and personal services income
- 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.
Completing your tax return
Step 1
Write the total amount of tax withheld from the personal services income attributed to you under Tax withheld at the left of O item 9.
Step 2
Write the total amount of personal services income attributed to you at O item 9.
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, read D15 Other deductions – not claimable at items D1 to D14 or elsewhere on your tax return 2022.
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.
Where to go next
- Go to Total tax withheld 2022.
- Return to main menu Individual tax return instructions 2022.
- Go back to question 8 Australian superannuation lump sum payments 2022.