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More information

Last updated 14 May 2013

For further information on the deductibility of service fees paid to associated service entities:

  • refer to taxation rulings IT 276 and TR 2006/2
  • phone us on 13 28 66, or
  • write to:
    Service Arrangements
    Deputy Commissioner (Small Business)
    Australian Taxation Office
    2 Constitution Avenue
    Canberra  ACT  2600

If you do not speak English well and want to talk to a tax officer, phone the Translating and Interpreting Service on 13 14 50 for help with your call.

If you have a hearing or speech impairment and have access to appropriate TTY or modem equipment, phone 13 36 77. If you do not have access to TTY or modem equipment, phone the Speech to Speech Relay Service on 1300 555 727.

1 A survey of labour hire companies by the Australian Industry Group found that 96.9% of labour hire employees are engaged as casuals - see page 24, Labour Hire Task Force, Final Report, 2001, commissioned by NSW Government, (accessed 8 April 2005).

2 Laplagne, P., Glover, M. and Fry, T. 2005, The Growth of Labour Hire Employment in Australia, Productivity Commission Staff Working Paper, Melbourne, February 2005 (at page 20).