Hi all I do a little bookkeeping a couple of days a month from home and I was wondering firstly if it is PSI or I am personal services business= the ato site is a little confusing but seems to suggest I am a personal services business... I work for one client(only) 2 days a month I provide my own tools(use of home as office and laptop/software etc) I have to correct any defective work I deliver a set objective every month(ie monthly reports) My question is how does being a PSB differ from PSI and secondly i am considering a very expensive office chair purchase will I be able to claim the capital allowances/depreciation and also the investment tax credit for this (if enshrined in law)? I work from my spare bedroom which is a unused bedroom/home office I also use the office to work from home occasionally. Are there any other costs I should be claiming? Any help is greatly appreciated. Thanks R.