Personal service income is income which taxpayer got by their individual’s personal efforts and skills. Persona service income such as:
PSI does not include income that is mainly:
PSI earned by sole trade only. If you gain personal service income as an employee from company, partnership or trust.
If you earned PSI but you are not work as employees of company, you may not eligible to claim deductions in relation to earning that income such as rent, mortgage interest, rates or land tax for your home, or payments to your spouse or other associate.
This depends on whether: