I had a chat with my account regarding personal service income. He said whether you are subject to personal service or not depends on how many clients you have. He gave me some interesting examples. There are two GPs, Dr A and Dr B. Dr A is a subcontractor and he is paid by his clinic owner for his work at the clinic. So his income is personal service income. In contrast, Dr B hires a space from a clinic owner and pays che clinic owner adminstration fees and GST. Dr B bills his patients. So Dr B's income is not personal service income, just like many individual tradies. I would like to hear your guys' opinions. Cheers.