Materials
Contractor responsibilities
Commentary –
10.4
Deduction-exempt proportion
Commentary –
10.2
Definition
Commentary –
10.3
Evidence of direct cost
Exclusion from tax calculation
Commentary –
10.1
Gross payment status
Commentary –
10.2
Incorrect deductions
Commentary –
10.6
Inflating the cost of
Commentary –
10.3
Mixture of net-paid and gross-paid work
Commentary –
10.2
Net-paid subcontractors
Commentary –
10.2
No recognition of
Commentary –
10.6
Plant hire, cost of
Commentary –
10.5
Policing
Commentary –
10.4
Professional services
Commentary –
10.2
Scaffolding
Commentary –
10.5
Test cases
