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Payments To Associated Persons

The total amounts including salary, wages, commissions or allowances paid by: partnerships, trusts, private companies.

For partnerships, the amounts include salaries, wages, commissions, superannuation contributions or allowances, paid to: a relative of a partner, another partnership in which a relative is a partner, a shareholder or director (or their relatives) of a private company that is a partner in the partnership, a beneficiary (or a relative of a beneficiary) of a trust where the trustee is a partner in the partnership. Do not include amounts paid to a partner in the partnership.

For trusts, the amounts include salaries, wages, commissions, superannuation contributions or allowances, paid to the trustee’s relatives or partnerships in which a relative of the trustee is a partner.

For private companies, the amounts include salaries, wages, commissions, superannuation contributions, allowances and payments in consequence of retirement or termination of employment, paid to a current or former shareholder or director of the company, or an associate of such a person.