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Attributed Personal Service

Personal services income is income that is mainly a reward for your personal efforts or skills and is generally paid either to you or to a personal services entity (a company, partnership or trust). Where the payment has been made to a personal services entity, the income (less any deductions allowable to the personal services entity in gaining or producing the personal services income) will be attributed to you unless:

  • the personal services entity gained the income in the course of conducting a personal services business, or
  • the income has been promptly paid to you by the entity as salary.
You can find an explanation of the rules relating to the attribution of personal services income in Taxation Ruling TR 2003/6: Attribution of personal services income