9. What is the results test?

If you earn PSI, you will meet the results test in an income year if, for at least 75% of this income, you can answer yes to all of the following questions:

• Under your contract or arrangement, is the personal services income paid to achieve a specified result or outcome?
• Do you have to provide the tools or equipment necessary to do your work? (If no tools are required, answer yes)
• Are you liable for rectifying defects in your work?

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