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