| CISR15600 | Action guide contents |
Where a subcontractor has to hire plant in order to carry out
construction work, the cost of the plant hire and any consumable
items such as fuel needed for its operation, may be treated as
materials for the purposes of calculating any deduction where the
subcontractor does not have gross payment status.
Note that this treatment only extends to plant and equipment
actually hired by the subcontractor from a third party. If the
subcontractor owns the plant employed in executing the work no
'notional' deduction for plant hire may be made although consumable
items such as fuel used by the plant may still be treated as
'materials'.
