Payments within consolidated groups

If you’re in a consolidated or multiple entity consolidated group for income tax purposes, you don’t need to report payments made to another member of that same group.

This is because members of a consolidated group or multiple entry consolidated group are taxed as a single entity.

You only need to report payments to contractors for services who are outside the consolidated group.

Reporting payments made to contractors

Steps Progress

Contractor payments

10 mins

Building and construction industry

13 mins

Cleaning services

6 mins

Courier services

8 mins

Information technology services

6 mins

Road freight services

8 mins

Security, investigation, or surveillance services

6 mins

What to report

2 mins

How to report

2 mins

If you report incorrectly

4 mins

Contractor records

2 mins

Related courses

1 mins

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