Table 1: Payees and service providersTable 1: Payees and service providers

Table 1: Payees and service providers

Report all service provider and other payee expenses paid over the reporting period in Table 1 on a look-through basis.

Where a payment is made by the entity or on behalf of the entity to an industrial body, report the details of the industrial body as the service provider for that expense in Table 1, and report the service provider type as ‘Industrial Body’.

For all other expenses, if there is no connected entity, report the receiving entity. If expenses are with a connected entity, look through to identify if the provision of that service is by a further connected entity (the look-through chain) and report the last connected entity in the look-through chain[6],

RSE licensees do not need to report individual payees and may report one service provider identifier with the Service Provider Name Text as ‘multiple payees’ where the following conditions are met:

Service Provider Type is ‘Other Payee’;
Service Provider Relationship Type is ‘None’;
Responsible Person Service Provider Relationship Indicator is ‘No’; and
There are no expenses with the payee which are classified as:

    Expense type is Political Donation; or
    Expense group type is Marketing expenses (excluding expense type Sponsorship) of more than $5,000

For accounting adjustments, where the payee of the associated expense can be identified, report the payee, otherwise report the RSE licensee as the payee.