• Part E: Contractor, sub-contractor and commission expenses

    Attention

    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?

    No

    Go to Part F.

    Yes

    Read on.

    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.

    Completing this part

    Step 1

    Write your total primary production contractor, sub-contractor and commission expenses at Contractor, sub-contractor and commission expenses, Primary production column, item P8 on 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, Non-primary production column, item P8 on your schedule. 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 amount at F item P8 on your schedule.

    Last modified: 28 May 2009QC 27547