Personal Services Income amounts are not required if the taxpayer satisfies the results test, or received a personal services business determination that was in force for the whole period, or satisfies one of the other business tests.
The SBR error CMN.ATO.IITR.310032 will occur if you have answered Yes to any of the following at Business and professional items Part A, label P or label C or D1 or E1 or F1, and you have entered amounts greater than 0 at Part B Labels M to A.
Note: The following information is of a general nature. Contact the ATO Technical Help Desk on 1300 287 539 for advice specific to your client's circumstances.
To correct the error, you must determine if the income is personal services income or business income. If the taxpayer's income is business income, Part B labels M to L will be blank, proceed to Item P2.
Example: The taxpayer satisfied the test results, and the income is business income.
All fields under the label P (including Part B) need to be blank.
Business income details at P2-P8 need to be completed.
If the taxpayer's income is personal services income, complete the relevant questions and Part B.
Example: The taxpayer has (PSI) Personal services income, and did not satisfy the results test.
Complete the relevant questions and enter the amounts at Part B.
If you have completed an Individual PAYG PSS schedule the amounts will be automatically transferred to Part B.
Labels P2 and P3 will need to be manually completed.
