Item 14 - Personal Services Income (Individual Return)
See Item 14 - Personal Services Income and Personal services income on the ATO website for further information.
You should only complete item 14 if you are a sole trader conducting a personal services business.
If you complete item 14, then item P1 is mandatory and must be answered.
If you work for such a company and receive Personal services income as an employee, then you should enter that income at item 9.
Click the relevant label at G, H or J or press Enter at the field to open the Payment summary schedule (PS).
You cannot enter information directly at these labels . Both the income amounts and any tax withheld amounts will filter through to the relevant labels in the return:
- G, H, J and A at item 14, and
- M, N, O at item P1
Did the taxpayer receive personal services income from which tax was withheld under a voluntary agreement?
Click label G to open the Payment summary schedule (PS)
Select:
- Income type P, and
- Payment type V.
If you use the Business income and deductions worksheet (Schedule B), you must enter again in Schedule B the same amounts as entered in the PS.
Did the taxpayer receive personal services income from which tax was withheld where no ABN was quoted?
Click label H to open the Payment summary schedule (PS)
Select:
- Income type P, and
- Payment type N.
If you use the Business income and deductions worksheet (Schedule B), you must enter again in Schedule B the same amounts as entered in the PS.
Did the taxpayer receive personal services income from which tax was withheld under a labour hire arrangement or other specified payments?
Click label J to open the Payment summary schedule (PS)
Select:
- Income type P, and
- Payment type S.
If you use the Business income and deductions worksheet (Schedule B), you must enter again in Schedule B the same amounts as entered in the PS.
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