• Contractors and suppliers

    You should keep all records relating to contractors and suppliers, including:

    • contracts or written agreements
    • invoices issued and received
    • amounts paid
    • payment summaries issued
    • superannuation payments (if required)
    • voluntary requests made by a contractor for you to withhold tax amounts from payments
    • tax you withheld from payments when a supplier doesn't quote their ABN.

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    Last modified: 09 Feb 2017QC 43044