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Use this skill whenever asked about Australian personal services income -- PSI, the PSI rules, Divisions 84 to 87 ITAA 1997, personal services entities, personal services business tests, the results test, the 80% rule, unrelated clients, employment or business premises tests, PSB determinations, attribution of PSI, PSI deduction limits, contractors invoicing through companies or trusts, income splitting or profit retention by consultants, PCG 2025/5, or Part IVA exposure for PSBs. Trigger on phrases like "PSI", "personal services", "PSB", "results test", "80% rule", "attribution", or a GL showing an entity invoicing one individual's skills. ALWAYS read this skill before any PSI work.

Install

npx skills add openaccountants/openaccountants --skill au-psi -a claude-code

Installs to .claude/skills/au-psi/ · Each command fetches the skill straight from GitHub with the open skills CLI.

No download: this skill’s licence (Custom or unclear) does not let us redistribute its files. The install commands fetch them from GitHub instead.

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Safety checks on SKILL.md

No warnings.

Why 81

Security100
Provenance72
Maintenance100
Licence45
Adoption44

aiqbench computes the trust score from public signals. It is not a security audit, so read a skill before you install it.

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