Refer to Item 14 - Personal Services Income on the ATO website.
This item is to be completed by Sole Traders who are running a Personal services business.
If you work for such a company and receive Personal services income as an employee, then you should enter that income at item 9.
You cannot enter information directly at labels G, H, J and A. Press [Enter] at these labels to open the Payment Summary schedule (PS). Both the income amounts and any tax withheld amounts will be integrated to the relevant labels in the return - labels M, N and O at item P1 and labels G, H, J and A at item 14.
The labels at this item are:
Label G - Tax withheld - voluntary agreement
Did the taxpayer receive personal services income from which tax was withheld under a voluntary agreement?
If the answer to the above question is ‘yes’, press [Enter] to open the Payment Summary schedule (PS) and enter the relevant details. You MUST also answer the questions at item P1 - Personal services income. If you use the Profession, Trade or Business Income and deductions worksheet (Schedule B) to record business income and expenses, then the amounts that have been entered in the Payment Summary schedule (PS) must be entered again in the Schedule B. Additionally, you must select in that worksheet whether all or some of the income relates to personal services income.
This amount will be the sum of entries from the Payment Summary (PS) where the Income type is P and the payment type is V.
Click this link for information on Personal services income on the ATO website.
Label H - Tax withheld where ABN not quoted (PSI)
Did the taxpayer receive personal services income from which tax was withheld where no ABN was quoted?
If the answer to the above question is ‘yes’, press [Enter] to open the Payment Summary schedule (PS) and enter the relevant details. You MUST also answer the question at item P1 Personal services income.
Label H-Tax withheld where Australian business number not quoted
This amount will be the sum of entries from the Payment Summary (PS) where the Income type is P and the payment type is N.
Click this link for information on Personal services income on the ATO website.
Label J - Tax withheld - labour hire or other specified payments (PSI)
Did the taxpayer receive personal services income from which tax was withheld where no ABN was quoted?
If the answer to the above question is ‘yes’, press [Enter] to open the Payment Summary schedule (PS) and enter the relevant details. You MUST also answer the questions at item P1 Personal service income.
Label J - Tax withheld-Labour hire or other specified payments
This amount will be the sum of entries from the Payment Summary (PS) where the Income type is P and the payment type is S.
Click this link for information on Personal services income on the ATO website.
CCH References
26-100 PAYG withholding: introduction
26-120 Payments from which amounts must be withheld
30-600 Summary of PSI regime
30-610 Assessment of personal services income
30-620 Deductions relating to personal services income
