• 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 yourbusiness?

    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

    Step1, 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.

    Step2, 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.

    Step3, Add up your primary production and non-primary production contractor, sub-contractor and commission expenses and write the total at F.

    Last modified: 01 Sep 2006QC 18499