8Q of company tax return instructions is vague - it suggests:
Write at Q the amounts, including salaries, wages, commissions, superannuation contributions, allowances and payments in consequence of retirement or termination of employment, paid by a private company to associated persons. An associated person is a current or former shareholder or director of the company, or an associate of such a person.
If a company makes a payment to another company which is controlled by a director, should the payment to that company be included at 8Q?
A similar question is asked in trust and partnership returns and all suggest it is payments to individuals. However, the 1997 definition of a 'person' includes a company. The tax return instructions don't necessarily follow the income tax assessment act though, so it is very unclear.
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