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Contractor, sub-contractor and commission expenses

Last updated 31 August 2006

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

No, Go to Superannuation expenses.

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, and
  • 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 item

Step 1, Write your total primary production contractor, sub-contractor and commission expenses at Contractor, sub-contractor and commission expenses in the Primary production column, item P8 on page 3 of 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 in the Non-primary production column. Do not show cents.

Ste p3, Add up your primary production and non-primary production contractor, sub-contractor and commission expenses and write the total at F.

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