My main job is as a support worker working on a per-hour salary basis in an organization. However, I work as a support worker on an ABN (sole trader). I get paid per hour under ABN sole trader. Does it come under personal service income or Business income or loss?
Ah, the PSI tests. One of the more confusing tax rules that ordinary taxpayers have to deal with. Link is to PSI
Personal services income | Australian Taxation Office (ato.gov.au)
First thing is to work through the 4 tests.
Working out if the PSI rules apply | Australian Taxation Office (ato.gov.au)
Test one is the results test - paid an hourly rate you won't pass this test.
If you work for one organization you won't pass the 80% rule so whether you pass any of the other tests is irrelevant.
So your income is most likely to be PSI and not a PSB (personal services business)
Ah, the PSI tests. One of the more confusing tax rules that ordinary taxpayers have to deal with. Link is to PSI
Personal services income | Australian Taxation Office (ato.gov.au)
First thing is to work through the 4 tests.
Working out if the PSI rules apply | Australian Taxation Office (ato.gov.au)
Test one is the results test - paid an hourly rate you won't pass this test.
If you work for one organization you won't pass the 80% rule so whether you pass any of the other tests is irrelevant.
So your income is most likely to be PSI and not a PSB (personal services business)
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