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Item 30 - Personal services income question

Personal services income is remuneration mainly for an individual's personal efforts or skills. It doesn't include income mainly for the supply of goods or granting of a right to use property or use of an asset.

Label N - Does your income include an individual's personal services income?

If you answer No to this question continue at the next item.

From 2013 onwards you no longer prepare a Personal Services Schedule as the relevant labels are now on the face of the return at this item.

Refer to Personal services income essentials on the ATO website.

Use the Reconciliation worksheet (Schedule A) to enter adjustments for PSI at the item 5 Reconciliation items. All amounts entered are integrated to the relevant labels in the trust return. Refer to Schedule A Reconciliation

CCH References

30-600 Summary of PSI regime

30-610 Assessment of personal services income

30-620 Deductions relating to personal services income

30-660 Exemption for personal services business

30-665 Results test

30-670 The 80% rule and additional tests

30-680 Personal services business determinations

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