Personal Services Income is under the ATO spotlight – what every Executive must know now.
The ATO’s PCG 2025/5 confirms a simple truth with big consequences – qualifying as a personal services business doesn’t shield you from potential action from the ATO. Even if you pass the required tests, structures that retain profits at lower company rates or split income to associates without genuine commercial reasons will be reviewed and challenged. The Guidance sets out low risk vs higher risk indicators and provides examples so relevant taxpayers can self assess and minimise their risk before 30 June 2027.
This practical session has been designed for marketing executives, brand strategists, content creators, performance marketers and fractional CMOs. We’ll translate the technical rules behind PCG 2025/5 into real scenarios and talk you through structuring your personal services business, paying yourself versus paying associates and the importance of documenting your commercial arrangements. You’ll leave understanding your risk position with clear action points to brief your bookkeeper or adviser so you can keep focusing on growth without tripping ATO risk triggers.
What to expect in this session
- Welcome and context;
- Personal Services Income and Personal Services Business – a plain English refresher;
- PCG 2025/5 – what does ‘low risk’ vs ‘higher risk’ mean?
- Common scenario’s – where do you sit?
- What to do before 30 June 2027.
What you will learn
- What does ‘dominant purpose’ mean in the context of personal services income arrangements;
- Your risk zone according to PCG 2025/5;
- Common tips and traps; and
- The importance of record keeping.
Who Should Attend
Marketing professionals trading through entities such as a partnership, company or trust or those earning personal services income as sole-traders.
About the presenters:
Davide Costanzo
Director
Moore Australia (WA) Pty Ltd
Davide is a Director in the Tax and Business Advisory division and has been practising tax for over 20 years.
His expertise is in tax consulting and tax compliance for SME business and corporate clients both locally and internationally. His work has required a comprehensive knowledge of taxation, accounting and commercial matters.
Davide is the Chairman of the Moore Australia Tax Group and is a member of the Moore Global Tax Group and Moore Asia Pacific Tax Group.
Varun Kumar
Director
Moore Australia (WA) Pty Ltd
Varun was previously with Moore Australia (WA) for several years and then gained further experience within the specialist tax consulting division in a mid-tier firm. Varun joined Moore Australia in 2019 and is a Director in the Tax and Business Advisory division in our WA office.
Varun has numerous years of experience in taxation, business advisory and has advised a wide range of clients across various industries. Varun has extensive experience in providing consultancy services in relation to various areas of taxation.
Varun also conducts tax training presenting on complex taxation issues in an understandable and practical manner.