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P14 payments to associated persons

Instructions to complete P14 payments to an associated persons.

Last updated 29 March 2020

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


Go to item P15 Intangible depreciating assets first deducted.


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.

You must also include amounts of salary or wages paid to relatives and related partnerships 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 question

Step 1

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

Step 2

Write this amount at H item P14 on page 4 of your schedule. Do not show cents.