Part E: Contractor, sub-contractor and commission expenses

Warning:

This information may not apply to the current year. Check the content carefully to ensure it is applicable to your circumstances.

End of attention

Did you have any contractor, sub-contractor or commission expenses in your business?

You need to know

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
• 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.