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Superannuation Obligations for Subcontractors:

If you are paying a contractor principally for labour there may be an obligation to pay superannuation for them. For further information Please visit:

Building & Construction Industry:

There is a new obligation for businesses within the building & construction industry to report the total payments made to subcontractors to the ATO. If you are required to complete this Taxable Payments Annual Report please note that it is due by 21 July 2013. For further information Please see the ATO website:

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