Contractor, sub-contractor and commission expenses
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