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Saraheliz(Newbie)Newbie
19 Dec 2024

Hello,

I really can’t understand PSI and am hoping to do my tax return myself (I’m a bit embarrassed that it’s late)


I did a little bit of ABN work as a disability support worker. I worked for myself, and had one client. I got paid an agreed hourly rate. I don’t have the payment details, they are self managed so their parent paid me from their NDIS fund.


I have done the PSI test and it says that my income is PSI. I don't understand the question about "satisfying the result test"


Thank You

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1 replies
576 views
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Most helpful response

Most helpful reply

MPrivate(Superuser)Superuser
6 Jan 2025

Hi Saraheliz

If you were paid an agreed hourly rate it is unlikely you will satisfy the results test. The ATO information on this subject is here https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/personal-services-income/working-out-if-the-psi-rules-apply/results-test

It may be a good idea to consult a registered tax agent who can clarify the arrangement you’ve had further and report it correctly in your tax return.

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Most helpful reply

MPrivate(Superuser)Superuser
6 Jan 2025

Hi Saraheliz

If you were paid an agreed hourly rate it is unlikely you will satisfy the results test. The ATO information on this subject is here https://www.ato.gov.au/businesses-and-organisations/income-deductions-and-concessions/personal-services-income/working-out-if-the-psi-rules-apply/results-test

It may be a good idea to consult a registered tax agent who can clarify the arrangement you’ve had further and report it correctly in your tax return.

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PSI- with ABN, one client | ATO Community