Free Contractor Service Agreement Summary Generator — Australia

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Common Service Agreement Summary Line Items for Contractors

Here are typical items you might include on a contractor service agreement summary:

Description Unit
Contract labour hour
Day rate day
Project milestone each
Equipment hire day
Site allowance day
Travel and accommodation each

Compliance Tips for Contractors

  • ABN must appear on all invoices; otherwise the payer must withhold 47% under PAYG.
  • Taxable payments annual report (TPAR) may apply — check if your industry is covered.
  • Contractor agreements should clarify GST status, payment terms, and intellectual property ownership.

Frequently Asked Questions

Am I a contractor or an employee?

The ATO looks at the whole working arrangement — control over how work is done, tools ownership, financial risk, and ability to delegate. If the business controls how and when you work, you may be an employee regardless of your contract.

Do contractors need to pay their own super?

If you are genuinely self-employed, you are not entitled to super from the hiring business. However, you can (and should) make voluntary contributions. If the ATO deems you an employee, the hirer must pay super.

Should a contractor issue a tax invoice or a recipient-created tax invoice (RCTI)?

Normally the contractor issues the tax invoice. An RCTI arrangement, where the payer creates the invoice, requires a written agreement and is common in mining and transport industries.

Is a service agreement summary a contract?

A summary is not a contract itself but can serve as a reference document. For legal protection, always have a full signed agreement alongside any summary.

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