NSWIn ForceRegulation
Building and Construction Industry Long Service Payments Regulation 2022
8Costs for service credits claims—the Act, s 21
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#### 8 Costs for service credits claims—the Act, s 21
8 Costs for service credits claims—the Act, s 21
> For the Act, section 21(4)(c), the prescribed costs are losses and outgoings that—
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> > (a) relate to materials and contracts for labour and services, and
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> > (b) are permissible to deduct, under the [Income Tax Assessment Act 1997](http://www.legislation.gov.au/) of the Commonwealth, from the assessable income.