PSI Classification Skill Determines whether income received by a personal services entity (PSE) is personal services income (PSI) under Division 84 ITAA 1997, and whether the entity qualifies as a personal services business (PSB) under Division 87. When to Use - Assessing whether contractor/consultant income is PSI - Evaluating PSB status to determine deduction availability - Checking if 80% rule applies (s 87-15) - Running the four PSB tests for borderline cases - Determining deduction restrictions under Division 86 PSI Determination (s 84-5) Income is PSI if it is mainly a reward for the pe…