PSI Extraction Scenarios
Rake Documentation Article
Want to see how this works in practice? Try it directly inside the Rake app.
Launch PSI Extraction Scenarios Dashboard📋 Overview
This modeling sandbox allows corporate contractors categorized as a Personal Services Business (PSB) to simulate different profit distribution methods, helping minimize total tax drag across corporate and individual tax brackets.
⚙️ Run an Extraction Model
- Adjust the Target Extraction slider to set your desired net cash transfer
- Input any external personal income or dedicated deductions
- Add planned personal concessional super contributions
- The calculator models individual marginal brackets vs corporate tax rates in real-time
📑 Field Definitions
| Field | Type | Details |
|---|---|---|
| Target Extraction | Currency | Total cash volume intended for distribution as franked dividends |
| Retained Pre-Tax | Currency | Remaining profit inside the company, taxed at 25% corporate rate |
| Tax Saved / Deferred | Currency | Net tax reductions or deferral advantages from company retention |
🔗 System Interrelationships
This module is locked down by compliance rules defined in Tax Planning. If your assessment determines you fail PSB criteria (meaning you are bound by strict individual PSI attribution rules), Rake disables this sandbox — blocking you from modeling company profit retention when the law requires all income to be attributed directly to you as an individual.