I've read that you can use the same abn as long as its the same business structure. I want to work as a reaidential cleaner and also work as a massage therapist. I go to clients houses to clean. For massage I will have a room in my house and will also travel to their homes to massage.
And what on earth is PSI? Its so confusing!
Hi @Beebee77777,
The response from @KevColl pretty much covers the ABN part of your question.
As for personal services income (PSI), it can definitely be a little confusing to get started with. Pretty much, it's income that is mainly rewarding your personal efforts or skills, rather than in return for use of an asset or sale. There's also some different rules around this type of income that change how you report to us and the types of deductions you can claim. I recommend getting started by reading through our page on Personal Service Income. It gives you a run down of what it is and directs you to the next steps to determine if it applies to you. You'll need to go through and work out if your income is classified as PSI, then work out if the rules apply to that income. There's some links down the bottom of that page that you'll need to go through. I would start with Working out if the PSI rules apply". From there, you can click the links on whether they do or don't apply to you. Each of the pages should direct you to a new one if needed, otherwise that main page should guide you through.
If you are operating as a sole trader there is no need for an additional ABN.
By business structure the ATO is referring to sole trader, partnership, trust or company.
Hi @Beebee77777,
The response from @KevColl pretty much covers the ABN part of your question.
As for personal services income (PSI), it can definitely be a little confusing to get started with. Pretty much, it's income that is mainly rewarding your personal efforts or skills, rather than in return for use of an asset or sale. There's also some different rules around this type of income that change how you report to us and the types of deductions you can claim. I recommend getting started by reading through our page on Personal Service Income. It gives you a run down of what it is and directs you to the next steps to determine if it applies to you. You'll need to go through and work out if your income is classified as PSI, then work out if the rules apply to that income. There's some links down the bottom of that page that you'll need to go through. I would start with Working out if the PSI rules apply". From there, you can click the links on whether they do or don't apply to you. Each of the pages should direct you to a new one if needed, otherwise that main page should guide you through.
5 Nov 2025 · 6 min read time
22 Apr 2024 · 3 min read time
22 Apr 2024 · 6 min read time
3,276 views
2 replies