Entity name type code Name of personal services entity Name of personal services entity - Inform the relevant field with the name of the personal services entity. Personal services income recipient name currency code Personal services income recipient family name Individual with PSI family name - Inform the relevant field with the family names of the four individuals with the highest amounts to whom Personal Services Income (PSI) is attributable or paid as salary and wages. Personal services income recipient first given name Individual with PSI Given name - Inform the relevant field with the given names of the four individuals with the highest amounts to whom Personal Services Income (PSI) is attributable or paid as salary and wages. Personal services income recipient other given names Individual with PSI other given names - Inform the relevant field with the given names of the four individuals with the highest amounts to whom Personal Services Income (PSI) is attributable or paid as salary and wages. Personal services income recipient name type code Australian business number Australian business number - Inform the relevant field with the Australian Business Number (ABN) of the personal services entity. Tax file number Personal services income recipient tax file number Tax file number - Inform the relevant field with the Tax File Number (TFN) of the personal services entity. Individual with PSI tax file number - Inform the relevant field with the Tax File Numbers (TFNs) of the four individuals with the highest amounts to whom Personal Services Income (PSI) is attributable or promptly paid as salary or wages. Note: The law does not require the tax file numbers of the individuals, but providing it will assist in processing tax returns. Total amount of PSI promptly paid as salary or wages Total amount of this income that you promptly paid as salary or wages - Inform the relevant field with the total amount of Personal Services Income (PSI) that has actually been paid to each individual as salary or wages. Total number of individuals to whom income is attributable or was promptly paid as salary and wages Total number of individuals to whom income is attributable or was promptly paid as salary and wages - Inform the relevant field with the total number of individuals to whom income is attributable or was paid as salary and wages. Personal services income recipient PSI amount Individual with PSI amount of PSI - Inform the relevant field with the amounts relating to each individual from details calculated and transferred from the worksheet. Also transfer the appropriate type codes. Personal services income recipient income code Personal services income code - Inform the relevant field with the appropriate type codes relating to type of income. Did you satisfy the results test in respect of any individual Did you satisfy the results test in respect of any individual? - Inform the Yes field with the appropriate symbol where self assessment of the Personal Services Income rules have been satisfied. If the Personal Services Income rules have not been satisfied, inform the No field with the appropriate symbol. The Personal Services Income rules can be found in the ITAA 1997. If the answer has informed in the affirmative and applies to an individual then further questions do not need to be answered. Further information on the PSI rules can be obtained from www.ato.gov.au. Do you hold a personal services business (PSB) determination(s) in respect of any individual Do you hold a personal services business (PSB) determination(s) in respect of any individual? - Inform the relevant field with the appropriate code to demonstrate if the business has a Personal Services Business (PSB) determination. For any individual who did not satisfy the results test or hold a PSB determination, did 80 percent or more of their PSI come from one source For any individual who did not satisfy the results test or hold a PSB determination, did 80% or more of their PSI come from one source - Inform the relevant field with the appropriate symbol if any individual did not satisfy the results test or hold a Personal Services Business (PSB) determination and more than 80% or more of their Personal Services Income (PSI) came from one source. For any individual who did not satisfy the results test or hold a PSB determination, did each source of their PSI yield less than 80 percent of their total PSI For any individual who did not satisfy the results test or hold a PSB determination, did each source of their PSI yield less than 80% of their total PSI - Inform the relevant field with the appropriate symbol if an individual did not satisfy the results test or hold a PSB determination yielded less than 80% of their total PSI from each source. Unrelated clients test Unrelated clients test - Inform the relevant field with the appropriate symbol if any of the following are true; the individual doing the personal services work generates Personal Services Income (PSI) from two or more clients who are not associated with each other or with the individual or with the Personal Services Business (PSB); the personal services must also be provided as a direct result of making offers to the public - for example, by advertising; the PSB is a commission agent that meets all of the conditions for the special rules, you will pass the unrelated clients test if the PSB services are provided to at least two customers as a direct result of the PSB making offers or invitations to the public on behalf of the PSB principal. Do not count clients obtained as a result of registering your name with a labour hire firm, placement agency or similar organisation. Note: Separate government departments are deemed not to be associates of each other for the purposes of this test. Employment test Employment test - Inform the relevant field with the appropriate symbol if any of the following are true; the Personal Services Business (PSB) have employees, engage subcontractors or engage entities that perform at least 20% (by market value) of the principal work, or have apprentices for at least half the income year. 'Principal' work is the main work that generates the Personal Services Income (PSI) and does not usually include support work such as secretarial duties; the PSB can count a spouse or family member who does principal work, but not companies, partnerships or trusts associated with the PSB; if the PSB is a partnership , include any partners who perform principal work that helps to generate the PSI. This does not include any individual whose PSI the PSB receives. Business premises test Business premises test - Inform the relevant field with the appropriate symbol if at all times in the year of income, the Personal Services Business (PSB) maintains and uses business premises and any of the following are true; mainly used to conduct the work, that is, used for gaining or producing personal income for more than 50% of the time used exclusively by the PSB physically separate from the private residence of the individual doing the personal services work, their associates, the PSB's associates, and physically separate from the business address of the PSB's clients or their associates. The phrase 'at all times during the income year' is taken to mean the whole period during which activities are conduced for the purposes of generating personal services income. The PSB does not need to maintain and use the same business premises throughout the year but must satisfy all the above criteria. Total amount of income derived by you during the year that is personal services income of one or more individuals (excludes exempt and non-assessable non-exempt income) Total amount of income derived by you during the year that is personal services income of one or more individuals (excludes exempt and non-assessable non-exempt income) - Inform the relevant field with the total amount of income derived during the income year that is the Personal Services Income (PSI) of one or more individuals and that is not earned in the course of conducting a personal services business. Exclude any exempt or non-assessable non-exempt components of the PSI - for example, goods and services tax (GST). Examples of PSI include income derived by consultants for the exercise of personal expertise, and income derived by professional sportspeople for the exercise of their professional skill. This does not include income from the endorsement by the person of a sponsor's products. Total payments to associates for principal work claimed as deductions Total payments to associates for principal work claimed as deductions - Inform the relevant field with the total amount being claimed as deductions that was paid to associates to perform work that forms part of the principal work from which each individual gained or produced Personal Services Income (PSI). Total amount of other deductions against personal services income Total amount of other deductions against personal services income - Inform the relevant field with the total amount being claimed as other deductions that was paid to associates to perform work that forms part of the principal work from which each individual gained or produced Personal Services Income (PSI). Amounts can be calculated using the worksheet for the total of the entity maintenance deductions and subtract this amount from non-PSI income (if any). Allocate any excess between each individual as described in Entity maintenance deductions. Allocate your other PSI deductions to each individual to the extent that the deductions relate to gaining or producing that person's PSI. If a deduction relates to more than one individual, it must be prorated between those individuals. Inform the relevant field with the excess entity maintenance deductions and other deductions for each individual. Add these amounts together and inform the relevant field with the total at total amount of other deductions against personal services income on your PSI schedule. Net Personal Services Income Net PSI (labels G-H-K-L=M) - Inform the relevant field with the subtracted amounts at Total amount of this income that was paid as salary or wages (label H), Total payments to associates for principal work claimed as deductions (label K) , and Total amount of other deductions against personal services income (label L) from Total amount of income gained during the year that is personal services income of one or more individuals (excludes exempt and non-assessable income) (label G). Inform with this amount at Net PSI (labels G-H-K-L=M) label M. If the amount calculated is positive, this is the amount of PSI attributable to the individual. If the amount calculated is negative, this is the amount the individual is entitled to deduct for the net personal services income loss at Other deductions on the Tax return for individuals (supplementary section). psiLodgeRequest [Abstract] Report [Abstract] ReportingParty [Abstract] PersonalServicesIncomeDistributionDetails