Only report payments you make to contractors for building and construction services. The definition of building and construction services is broad. It can include any of the activities listed below if they’re performed on or in relation to, any part of a building, structure, works, surface or sub-surface:
- alteration
- assembly
- construction
- demolition
- design
- destruction
- dismantling
- erection
- excavation
- finishing
- improvement
- installation
- maintenance, excluding the maintenance, service or repairs of equipment and tools
- management of building and construction services
- modification
- organisation of building and construction services
- removal
- repair, excluding the service or repairs of equipment and tools
- site preparation.
Last modified: 16 May 2024
