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Information sheets

HIA information sheets cover a wide range of industry topics. Prepared by HIA information specialists, they are designed to help HIA members answer questions about a variety of complex areas. You can search by category. Members can also talk to HIA for additional help and support.


  • GST on builder’s margin in HIA Cost Plus Contracts (277KB) This item/page is locked

    The charging of GST on the builder’s fee in the HIA Cost Plus Contract is often a matter which members seek clarity regarding. To ensure that you are not overcharging or undercharging on GST, HIA suggests you read the information below before entering into your next cost plus contract.

  • GST on retention money under the HIA medium works commercial contract (152KB) This item/page is locked

    Information about charging of GST on money which is retained by the client under commercial contracts

  • Getting paid (176KB) This item/page is locked

    There has been a large increase in members having difficulty in getting paid, particularly by homeowners. A number of owners have been withholding the final payment or attempting to ‘negotiate’ the final payment based on minor defects. This is putting undue pressure on some of our members. This information sheet has some important tips for getting paid.

  • Requirement to report payments made to subcontractors (340KB)

    This information sheet provides a summary of the ATO contractor reporting obligations for businesses in the building and construction industry.