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?
- Both cabinet making and selling ornamental wooden carvings
- Selling ornamental wooden carvings
- Cabinet making and installation
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?
- Yes
- No
Does the entity need to report in the 2020-21 income year?
- Yes
- No