Click this link for the Item 9 - Attributed personal services income information on the ATO website.
This is the total amount attributed from personal services entities detailed on the Payment Summary provided by the entity. Gross amounts will be integrated to label O.
You cannot enter information directly at label L. To open the Payment Summary schedule press [Enter] at label L or select Preparation > Schedule > ps Payment Summary schedule. Refer to Payment summary schedule (PS). Attributed Personal Services Income integrates from the Payment Summary Schedule PS where the payment type is A.
This is the total amount withheld from the payment and cannot be more than 50% of the gross amount.
30-600 Summary of PSI regime