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P14 Payments to associated persons

Last updated 17 February 2020

Did you make any payments to associated persons as a business expense?


Go to item P15.


Read on.

You need to know

These are amounts, including salary or wages, commissions, superannuation contributions or allowances paid to your relatives or a partnership in which your relative is a partner.

Amounts of salaries or wages paid to relatives and related partnerships should also be included at G item P13 on your schedule.

You need to keep the following records:

  • full name of relative or related partnership
  • age, if under 18 years old
  • relationship
  • nature of duties performed
  • hours worked
  • total remuneration
  • salary or wages claimed as deductions
  • other amounts paid – for example, retiring gratuities, bonuses and commissions.

Excessive payments to a relative or related partnership may not be deductible. The PSI rules (see item P1) also limit deductions for payments to associates.

Completing this item

Step 1

Add up payments made to relatives and related partnerships from each business.

Step 2

Write this amount at H item P14 on your schedule. Do not show cents.