Taxation Administration Regulations 2017
For the purposes of paragraph 12-315(1)(b) in Schedule 1 to the Act, a payment made under a contract entered into after 30 June 2004 (including payments to subcontractors) for works or related activities is prescribed.
Note:
For the amount to be withheld from the payment, see section 51 .
Works
33(2)
For the purposes of subsection (1), works includes the construction, installation and upgrade of buildings, plant and fixtures.
Examples:
Dam, electricity links, mine site development, natural gas field development, natural resource infrastructure, oilfield development, pipeline, power generation infrastructure, railway or road, residential building, resort development, retail or commercial development, upgrading airport, upgrading telecommunications equipment, water treatment plant.
Related activities
33(3)
For the purposes of subsection (1), related activities includes activities associated with the construction, installation and upgrading of buildings, plant and fixtures.
Examples:
Administration, assembly, de-commissioning plant, design, commissioning and operation of facilities, costing, engineering, erection, fabrication, hook-up, installation, project management, site management, supervision and provision of personnel, supply of plant and equipment, warranty repairs.
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