Activity: Not all income is from building and construction services

Sascha’s Cabinet Makers is a business that makes and installs custom made kitchen cabinets.

Sascha’s Cabinet Makers also produces and sells ornamental wooden carvings.

Which of these is a building and construction service activity?

Sascha's Cabinet Makers earned the following income from its business activities:

- 45% from cabinet making and 55% from carvings: for 2018-19 income year.
- 60% from cabinet making and 40% from carvings: for 2019-20 income year.
- 40% from cabinet making and 60% from carvings: for 2020-21 income year.

Do Sascha's Cabinet Makers need to report the payments made to contractors in the 2019-20 income year in a TPAR?

Does the entity need to report in the 2020-21 income year?

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

Course feedback