My current tax agent is referencing both Item D (Total Salary and Wage Expenses) plus Item Q (Payments to Associated persons) with the same value within Section Financial Information.
I haven't seen this before with the definition of Item Q around relatives of the company/director.
Can you confirm if Item Q includes the Director as well or is it purely relatives only?
Hi @rapitts,
Yes, Item Q includes the director as well as their relatives. An associated person is defined as a current or former shareholder or director of the company, or an associate of such a person.
This means any salary and wages paid by a private company to a director must be included in both Item D and Item Q. So, your tax agent is correct to reference the same value in both items if all salary and wage expenses relate to associated persons.
The definition covers directors, shareholders, and their associates – not just relatives.
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