Determining the extent to which the Australian general anti-avoidance tax provisions in Part IVA of the Income Tax Assessment Act 1936(ITAA36) apply to particular transactions is a perennial piece of work-in-progress for our tax professionals, tax administrators and the courts. The introduction of new legislation as a result of the tax reforms emanating from the Ralph Review provides yet another forum to test the application of Part IVA. The personal services income (PSI) provisions (which are part of the tax reform measures) limit the availability of deductions against PSI where the person earning the income cannot satisfy the personal services business tests. A person or entity satisfying the relevant tests is no longer subject to PSI rules but still needs to consider the application of Part IVA to their particular situation. This paper initially clarifies the concept of PSI and the types of entities that will be either within or outside the operation of the PSI rules. The paper then critically evaluates the likely application of Part IVA to PSI that is not subject to the PSI rules. This evaluation is completed by analysing the existing law in relation to Part IVA as well as any ruling and public pronouncements made by the Commissioner relevant to this matter. The paper concludes that certain types of entities generating PSI that are outside the PSI rules may be captured by the application of Part IVA