These are expenses for labour and services provided under contract - other than salaries or wages - for example:
- payments to self-employed people such as consultants and contractors, including payments subject to a PAYG voluntary agreement to withhold and payments made under a labour hire arrangement
- commissions paid to people not receiving a retainer
- agency fees - for example, advertising
- service fees - for example, plant service
- management fees, and
- consultant fees.
Do not include the following at this item:
- expenses for external labour which have been included in the business cost of sales account
- expenses for accounting or legal services - include these at All other expenses.
Completing this item
Step 1 Write your total primary production contractor, sub-contractor and commission expenses at Contractor, sub-contractor and commission expenses in the Primary production column, item P8 on page 3 of your schedule. Do not show cents.
Step 2 Write your total non-primary production contractor, sub-contractor and commission expenses at Contractor, sub-contractor and commission expenses in the Non-primary production column. Do not show cents.
Step 3 Add up your primary production and non-primary production contractor, sub-contractor and commission expenses and write the total at F.