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What is a lump sum?
- lump sum, being a fixed figure representing the price for the works that is subject to any adjustments according to the contract, such as for variations; schedule of rates, whereby the contractor prices the works based on quantities of materials and labour, following a schedule of hourly or daily rates provided by the contractor; and
Guide to Cost Considerations in Construction Contracts - LegalVision
legalvision.com.au/cost-considerations-in-construction-contracts/What is lump sum C & D?
- Lump Sum C used to be the component for Payment in Lieu of notice (but not a bona-fide redundancy), classified as an “O” type payment. A Lump Sum D is the tax free component of a bona-fide redundancy and does not appear on an employee’s tax return. We do, however, have to tell the ATO about the payment via the payment summary.
Payment Summaries: Lump Sum Payment Categories
catalystplus.com.au/helpdesk/payment-summaries-lump-sum-payment-categories/What are the most common lump sums?
- The most common Lump Sums are Lump Sum A and Lump Sum D. Here's a simple, and quick guide of all those categories! Lump Sum A
Payment Summaries: Lump Sum Payment Categories
catalystplus.com.au/helpdesk/payment-summaries-lump-sum-payment-categories/When to use lump sum D & E?
- Lump Sum D – refer to example 1 above for when to use this box. The box relates to tax free payments on account of genuine redundancies. Lump Sum E – We do see this from time to time. This box relates to lump sum payments that were made from an employer to an employee for service rendered over 12 months ago.
Lump Sum Payments, ETP and PAYG Summaries - eCommerce Account…
www.cloudcounting.com.au/myob/lump-sum-payments-etp-and-payg-summaries/