ATO Targets PSI Alienation: Blending Trades with Professionals
Andrew Ratnasingham
11 February 2026
Are your personal services business (PSB) clients (including trades) treating “PSB status” as a green light for income splitting or long-term retention of profits in their personal services entity (PSE)? In our first article for this year, Andrew Ratnasingham unpacks the ATO’s release of PCG 2025/5 and its impact on taxpayers conducting a PSB.