Personal services business self assessment checklist
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* Step 1 - Personal services income
* Step 2 - Results test
* Step 3 - The 80% rule
* Step 4 - The other personal services business tests
* Step 5 - Personal services business determination
* Sign this checklist and keep it with your records
我现在有一份工作， 还有一个ABN 做清洁。 我们没有和任何公司有合同， 清洁收入一部分来自中文广告；一部分来自一个REAL ESTATE， 这家REAL ESTATE给我们工作，但也没合同。 不知道我符合不符合80% RULE?
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你不属于PSI的范畴，这里personal service是指的利用自己的技能，知识来为人服务，包括工程师，顾问等所谓专业人士，清洁属于花时间的体力活，不包括在内。
你可以不用担心psi的问题。
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PSI 的前提是 你有PSE， 你那个ABN 注册的是什么形式的entity？
Alienation of personal services income (PSI)
The issue of alienation of PSI has been topical for many decades. This is because a person earning income from their own efforts and paying tax at high marginal individual tax rates can potentially save large amounts of tax by diverting that income into or through an entity such as a trust or a company. There are two potential benefits in doing this. First, the income can be diverted to family members or associates who are on lower marginal rates. This is readily achieved, for example, with a discretionary trust by making income distributions. Second, the income can be retained in a company where the flat tax rate is currently 30%.
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典型误导啊
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我是看了去年的TAX RETUREN上,那个AGENT 在 ‘DID YOU RECEIVE ANY PERSONAL INCOME’ 里选的 YES. DID YOU SATISFY THE RUSULTS TEST里也选的YES.
摸着石头过河，经常摸不着。
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那我就不填PSI这项好了？
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我应该是SOLE TRADER.
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LZ is belonged to Personal service business (PSB), not a PSI.
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You cleaning business income is not subject to the PSI rules. It satisfies both the result test and the 20/80 test.
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Sorry this is wrong
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The PSI rules look pass the business structures so what entity the business is running under is not an issue here.:)
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