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Building and construction essentials
 
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Information for companies, contractors and sub-contractors in the building and construction industry and commercial trade service sectors.
Building and Construction Industry Forum charter
The charter forms the governance plan for this forum. It contains the terms of reference, membership and roles and responsibilites of members.
Property and Development Working Group minutes - 4 April 2012
Minutes of the Property and Development Working Group meeting held on 4 April 2012.
Taxable payments annual report
Use this form if you are a business in the building and construction industry and have made payments to contractors for building and construction services.
Building and Construction Industry Forum membership
A list of current members.
Property and Development Working Group minutes, 25 October 2011
Minutes of the Property and Development Working Group meeting held on 25 October 2011.
Taxable payments annual report - lodge online
Links to a YouTube video explaining how to lodge your Taxable payments annual report online.
Building and Construction Industry Forum minutes - 19 October 2011
Draft minutes of the Building and Construction Industry Forum held on 19 October 2011.
Property and Development Working Group minutes - 5 April 2011
Minutes of the Property and Development Working Group meeting held on 5 April 2011.
Taxable payments reporting - building and construction industry
Are you a business in the building and construction industry that pays contractors for building and construction services? If so, there is a new reporting system that you need to be aware of.
Property and Development Working Group minutes - 16 September 2010
Minutes of the Property and Development Working Group meeting held on 16 September 2010.
Taxable payments reporting - fact sheet
This fact sheet will help you if you are a business in the building and construction industry that pays contractors for building and construction services.
Building and Construction Industry Forum minutes - 18 May 2011
Minutes of the Building and Construction Industry Forum held on 18 May 2011.
Property and Development Working Group minutes - 11 May 2010
Minutes of the Property and Development Working Group meeting held on 11 May 2010.
Taxable payments reporting webinar series
These one hour 'seminar on line' sessions outline the taxable payments reporting requirements for businesses in the building and construction industry that make payments to contractors for building and construction services. They cover who and what they are required to report and when to report it.
Property and Development Working Group minutes - 20 October 2009
Minutes of the Property and Development Working Group meeting held on 20 October 2009.
Property and Development Working Group minutes - 21 April 2009
Minutes of the Property and Development Working Group meeting held on 21 April 2009.
Property and Development Working Group minutes - 21 October 2008
Minutes of the Property and Development Working Group meeting held on 21 October 2008.
Property and Development Working Group minutes - 20 May 2008
Minutes of the Property and Development Working Group meeting held on 20 May 2008.
Property and Construction Industry Partnership minutes - 29 November 2007
Minutes of the Property and Construction Industry Partnership meeting held on 29 November 2007.
Property and Construction Industry Partnership minutes - 24 May 2007
Minutes of the Property and Construction Industry Partnership meeting held on 24 May 2007.
Property and Construction Industry Partnership minutes - 13 June 2006
Minutes of the Property and Construction Industry Partnership meeting held on 13 June 2006.
Property and Construction Industry Partnership minutes - 8 November 2005
Minutes of the Property and Construction Industry Partnership meeting held on 8 November 2005.
Property and Construction Industry Partnership minutes - 3 May 2005
Minutes of the Property and Construction Industry Partnership meeting held on 3 May 2005.
Property and Construction Industry Partnership minutes - 19 October 2004
Minutes of the Property and Construction Industry Partnership meeting held on 19 October 2004.
Property and Construction Industry Partnership Minutes - Meeting 16 - 16 March 2004
Minutes from the sixteenth meeting of the property and construction industry partnership held 16 March 2004.
Property and Construction Industry Partnership Minutes - Meeting 15 - 11 November 2003
Minutes from the fifteenth meeting of the property and construction industry partnership held 11 November 2003.
Property and Construction Industry Partnership Minutes - Meeting 14 - 22 July 2003
Minutes from the fourteenth meeting of the property and construction industry partnership held 14 July 2003.
Property and Construction Industry Partnership Minutes - Meeting 13 - 25 March 2003
Minutes from the thirteenth meeting of the property and construction industry partnership held 25 March 2003.
Property and Construction Industry Partnership Minutes - Meeting 12 - 19 November 2002
Minutes from the twelth meeting of the property and construction industry partnership held 19 November 2002.
Property and Construction Industry Partnership Minutes - Meeting 11 - 14 August 2002
Minutes from the eleventh meeting of the property and construction industry partnership held 14 August 2002.
Building and construction industry - employee/contractor decision tool
Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.
Building and construction industry - how to determine if workers are employees or contractors
Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios.
Building and reconstructing after a natural disaster
Information for companies, contractors and sub-contractors involved in building and repairing homes, buildings and infrastructure after a disaster.
Cash and non-cash accounting
Explains the cash basis and non-cash (accruals) basis of accounting for GST and when to pay GST and claim GST credits.
Common GST errors and property
Covers common errors that may occur when for example, you claim credits for purchasing property, use the margin scheme, sell new residential premises or receive settlement adjustments. NAT 73112.
GST and property
This guide will help you work out how GST applies to GST property sales and transactions. (NAT 72957)
GST and the margin scheme
This guide outlines how you can use the margin scheme, how to apply it, the calculation methods, GST payable, eligibility, valuations, written agreements, record keeping and how to access more information. (NAT 15145)
GST credits for business
Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. NAT 3019.
PAYG instalments essentials
Pay As You Go (PAYG) instalments is a system for paying instalments towards your expected tax liability on your business and investment income.
PAYG withholding essentials
If you have employees, you are required to withhold amounts from their pay and send the withheld amounts to the tax office.
Personal services income for the building and construction industry
Specific information about PSI and the PSI rules for building and construction workers.
Property and construction - issues register
Lists major issues and questions collated as a result of consultations with the property and construction industries.
Property and Construction Industry Partnership - issues register - section 01 - bodies corporate/owners corporations and strata managers
Section 1 - bodies corporate/owners corporations and strata managers.
Property and Construction Industry Partnership - issues register - section 02 - building contracts
Section 2 - building contracts.
Property and Construction Industry Partnership - issues register - section 03 - commercial residential premises
Section 3 - commercial residential premises.
Property and Construction Industry Partnership - issues register - section 04 - adjustments for input tax credit claims
Section 4 of the property and construction industry partnership - issues register - adjustments for input tax credit claims.
Property and Construction Industry Partnership - issues register - section 05 - employee accommodation/housing
Section 5 - Employee Accommodation/housing.
Property and Construction Industry Partnership - issues register - section 06 - farm land
Section 6 - farm land.
Property and Construction Industry Partnership - issues register - section 07 - going concerns
Section 7 - going concerns issue 7.1 updated 29/10/2003.
Property and Construction Industry Partnership - issues register - section 08 - group training schemes
Section 8 - Group training schemes.
Property and Construction Industry Partnership - issues register - section 09 - insurance
Section 9 - insurance.
Property and Construction Industry Partnership - issues register - section 10 - leased or rented property
Last updated 21/01/2004.
Property and Construction Industry Partnership - issues register - section 11 - non-commercial residential premises
Section 11 - Non-commercial residential premises. This section was updated 23/02/2004.
Property and Construction Industry Partnership - issues register - section 12 - off-the-plan sales
Section 12 - off-the-plan sales issues 12.6 - 12.10 updated (12.8-12.10 withdrawn).
Property and Construction Industry Partnership - issues register - section 13 - PAYG
Section 13 - PAYG.
Property and Construction Industry Partnership - issues register - section 14 - real estate agent issues.
This issue was updated 23 February 2004 to include 14.7.2.
Property and Construction Industry partnership - issues register - Section 15 - Sale of real property
Section 15 - Sale of real property.
Property and Construction Industry Partnership - issues register - section 16 - security and other deposits
Section 16 - security and other deposits section 16.4 added on 18 October 2002.
Property and Construction Industry Partnership - issues register - section 17 - sundry issues
Section 17 - sundry issues.
Property and Construction Industry Partnership - issues register - section 18 - time share
Section 18 - time share.
Property and construction industry partnership - Useful links
Useful links relating to the property and construction industry and the implementation of GST.
Property and Development Working Group - rulings and determinations
List some rulings and determinations relevant to the property and development industry.
Property and Development Working Group charter
The Property and Development Working Group will provide ATO senior executives and senior representatives of the property industry with a forum for dialogue, consultation and resolution of issues concerning the administration of the tax system relevant to the industry.
Property and Development Working Group minutes - 21 November 2012
Minutes of the Property and Development Working Group meeting held on 21 November 2012.
The Property Development Group calendar
The Property Development Calendar provides meeting dates for the Property Development Group.
The Property Development Group contact
This document provides a contact for the secretariat of the Property Development Working Group.
The Property Development Working Group - membership
The Property Development Working Group is a consultative forum that provides ATO senior executives and senior representatives of the property industry with a forum for dialogue, consultation and resolution of issues concerning the administration of the tax system relevant to the industry.
Building and construction industry - employee/contractor decision tool
Businesses in the building and construction industry can use this tool to determine whether a worker is an employee or contractor. It will give you a decision based on your answers to some questions.
Building and construction industry - how to determine if workers are employees or contractors
Detailed information about the six factors you need to consider concerning the way your working arrangements are set up. Includes industry-specific information, examples and scenarios.
Building and Construction Industry Forum charter
The charter forms the governance plan for this forum. It contains the terms of reference, membership and roles and responsibilites of members.
Building and Construction Industry Forum membership
A list of current members.
Building and Construction Industry Forum minutes - 19 October 2011
Draft minutes of the Building and Construction Industry Forum held on 19 October 2011.
Building and Construction Industry Forum minutes - 18 May 2011
Minutes of the Building and Construction Industry Forum held on 18 May 2011.
Building and reconstructing after a natural disaster
Information for companies, contractors and sub-contractors involved in building and repairing homes, buildings and infrastructure after a disaster.
Cash and non-cash accounting
Explains the cash basis and non-cash (accruals) basis of accounting for GST and when to pay GST and claim GST credits.
GST credits for business
Explains how to claim a GST credit for GST included in the price you pay for goods and services you use in your business. NAT 3019.
Common GST errors and property
Covers common errors that may occur when for example, you claim credits for purchasing property, use the margin scheme, sell new residential premises or receive settlement adjustments. NAT 73112.
GST and property
This guide will help you work out how GST applies to GST property sales and transactions. (NAT 72957)
GST and the margin scheme
This guide outlines how you can use the margin scheme, how to apply it, the calculation methods, GST payable, eligibility, valuations, written agreements, record keeping and how to access more information. (NAT 15145)
Property and construction industry partnership - Useful links
Useful links relating to the property and construction industry and the implementation of GST.
PAYG instalments essentials
Pay As You Go (PAYG) instalments is a system for paying instalments towards your expected tax liability on your business and investment income.
PAYG withholding essentials
If you have employees, you are required to withhold amounts from their pay and send the withheld amounts to the tax office.
Personal services income for the building and construction industry
Specific information about PSI and the PSI rules for building and construction workers.
Property and construction - issues register
Lists major issues and questions collated as a result of consultations with the property and construction industries.
Property and Construction Industry Partnership - issues register - section 01 - bodies corporate/owners corporations and strata managers
Section 1 - bodies corporate/owners corporations and strata managers.
Property and Construction Industry Partnership - issues register - section 02 - building contracts
Section 2 - building contracts.
Property and Construction Industry Partnership - issues register - section 03 - commercial residential premises
Section 3 - commercial residential premises.
Property and Construction Industry Partnership - issues register - section 04 - adjustments for input tax credit claims
Section 4 of the property and construction industry partnership - issues register - adjustments for input tax credit claims.
Property and Construction Industry Partnership - issues register - section 05 - employee accommodation/housing
Section 5 - Employee Accommodation/housing.
Property and Construction Industry Partnership - issues register - section 06 - farm land
Section 6 - farm land.
Property and Construction Industry Partnership - issues register - section 07 - going concerns
Section 7 - going concerns issue 7.1 updated 29/10/2003.
Property and Construction Industry Partnership - issues register - section 08 - group training schemes
Section 8 - Group training schemes.
Property and Construction Industry Partnership - issues register - section 09 - insurance
Section 9 - insurance.
Property and Construction Industry Partnership - issues register - section 10 - leased or rented property
Last updated 21/01/2004.
Property and Construction Industry Partnership - issues register - section 11 - non-commercial residential premises
Section 11 - Non-commercial residential premises. This section was updated 23/02/2004.
Property and Construction Industry Partnership - issues register - section 12 - off-the-plan sales
Section 12 - off-the-plan sales issues 12.6 - 12.10 updated (12.8-12.10 withdrawn).
Property and Construction Industry Partnership - issues register - section 13 - PAYG
Section 13 - PAYG.
Property and Construction Industry Partnership - issues register - section 14 - real estate agent issues.
This issue was updated 23 February 2004 to include 14.7.2.
Property and Construction Industry partnership - issues register - Section 15 - Sale of real property
Section 15 - Sale of real property.
Property and Construction Industry Partnership - issues register - section 16 - security and other deposits
Section 16 - security and other deposits section 16.4 added on 18 October 2002.
Property and Construction Industry Partnership - issues register - section 17 - sundry issues
Section 17 - sundry issues.
Property and Construction Industry Partnership - issues register - section 18 - time share
Section 18 - time share.
Property and Development Working Group minutes - 4 April 2012
Minutes of the Property and Development Working Group meeting held on 4 April 2012.
Property and Development Working Group minutes, 25 October 2011
Minutes of the Property and Development Working Group meeting held on 25 October 2011.
Property and Development Working Group minutes - 5 April 2011
Minutes of the Property and Development Working Group meeting held on 5 April 2011.
Property and Development Working Group minutes - 16 September 2010
Minutes of the Property and Development Working Group meeting held on 16 September 2010.
Property and Development Working Group minutes - 11 May 2010
Minutes of the Property and Development Working Group meeting held on 11 May 2010.
Property and Development Working Group minutes - 20 October 2009
Minutes of the Property and Development Working Group meeting held on 20 October 2009.
Property and Development Working Group minutes - 21 April 2009
Minutes of the Property and Development Working Group meeting held on 21 April 2009.
Property and Development Working Group minutes - 21 October 2008
Minutes of the Property and Development Working Group meeting held on 21 October 2008.
Property and Development Working Group minutes - 20 May 2008
Minutes of the Property and Development Working Group meeting held on 20 May 2008.
Property and Construction Industry Partnership minutes - 29 November 2007
Minutes of the Property and Construction Industry Partnership meeting held on 29 November 2007.
Property and Construction Industry Partnership minutes - 24 May 2007
Minutes of the Property and Construction Industry Partnership meeting held on 24 May 2007.
Property and Construction Industry Partnership minutes - 13 June 2006
Minutes of the Property and Construction Industry Partnership meeting held on 13 June 2006.
Property and Construction Industry Partnership minutes - 8 November 2005
Minutes of the Property and Construction Industry Partnership meeting held on 8 November 2005.
Property and Construction Industry Partnership minutes - 3 May 2005
Minutes of the Property and Construction Industry Partnership meeting held on 3 May 2005.
Property and Construction Industry Partnership minutes - 19 October 2004
Minutes of the Property and Construction Industry Partnership meeting held on 19 October 2004.
Property and Construction Industry Partnership Minutes - Meeting 16 - 16 March 2004
Minutes from the sixteenth meeting of the property and construction industry partnership held 16 March 2004.
Property and Construction Industry Partnership Minutes - Meeting 15 - 11 November 2003
Minutes from the fifteenth meeting of the property and construction industry partnership held 11 November 2003.
Property and Construction Industry Partnership Minutes - Meeting 14 - 22 July 2003
Minutes from the fourteenth meeting of the property and construction industry partnership held 14 July 2003.
Property and Construction Industry Partnership Minutes - Meeting 13 - 25 March 2003
Minutes from the thirteenth meeting of the property and construction industry partnership held 25 March 2003.
Property and Construction Industry Partnership Minutes - Meeting 12 - 19 November 2002
Minutes from the twelth meeting of the property and construction industry partnership held 19 November 2002.
Property and Construction Industry Partnership Minutes - Meeting 11 - 14 August 2002
Minutes from the eleventh meeting of the property and construction industry partnership held 14 August 2002.
Property and Development Working Group minutes - 21 November 2012
Minutes of the Property and Development Working Group meeting held on 21 November 2012.
Property and Development Working Group - rulings and determinations
List some rulings and determinations relevant to the property and development industry.
Property and Development Working Group charter
The Property and Development Working Group will provide ATO senior executives and senior representatives of the property industry with a forum for dialogue, consultation and resolution of issues concerning the administration of the tax system relevant to the industry.
The Property Development Group calendar
The Property Development Calendar provides meeting dates for the Property Development Group.
The Property Development Group contact
This document provides a contact for the secretariat of the Property Development Working Group.
The Property Development Working Group - membership
The Property Development Working Group is a consultative forum that provides ATO senior executives and senior representatives of the property industry with a forum for dialogue, consultation and resolution of issues concerning the administration of the tax system relevant to the industry.
Taxable payments annual report
Use this form if you are a business in the building and construction industry and have made payments to contractors for building and construction services.
Taxable payments annual report - lodge online
Links to a YouTube video explaining how to lodge your Taxable payments annual report online.
Taxable payments reporting - building and construction industry
Are you a business in the building and construction industry that pays contractors for building and construction services? If so, there is a new reporting system that you need to be aware of.
Taxable payments reporting - fact sheet
This fact sheet will help you if you are a business in the building and construction industry that pays contractors for building and construction services.
Taxable payments reporting webinar series
These one hour 'seminar on line' sessions outline the taxable payments reporting requirements for businesses in the building and construction industry that make payments to contractors for building and construction services. They cover who and what they are required to report and when to report it.
 
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