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Trades & Construction · Brisbane

Accountants for Builders

Progress claims, retentions, work in progress and QBCC reporting — construction accounting has its own rhythm, and generic bookkeeping breaks on it.

CPA-qualifiedRegistered Tax & BAS AgentsFixed monthly fees

What makes construction accounting different?

Revenue recognition. Progress claims, retentions held for months, variations and defects liability mean the cash in your account rarely equals the profit on the job. Add subcontractor reporting (TPAR), GST timing on progress invoices, and the QBCC minimum financial requirements that tie your licence to net tangible assets and a maximum revenue category, and the accounting has real consequences beyond the return.

  • Specialist support for builders and construction businesses
  • Fixed monthly packages from $220
  • BAS, payroll and year-end handled together
  • Benchmarked against ATO industry figures

What we watch

What matters most for builders and construction businesses.

Job-level margin

Costs tracked per job so you know which builds made money — not just the annual total that hides the loss-maker.

QBCC financial requirements

Net tangible asset and revenue category reporting prepared to the standard QBCC expects, on time.

TPAR and contractor status

Annual taxable payments reporting, plus checking whether a subbie is genuinely a contractor before super and PAYG become your problem.

WIP and retentions

Work in progress and retentions recognised correctly so profit lands in the right year and the bank sees a real balance sheet.

Deductions

Builders — what you can claim.

A working checklist we go through with every client in this sector. Substantiation requirements differ by item — we'll tell you which need records and which don't.

  • Tools, plant and equipment (with write-off rules applied)
  • Vehicle and ute running costs with a log book
  • Site sheds, temporary fencing and amenities hire
  • Subcontractor payments and labour hire
  • Protective clothing, boots, high-vis and laundry
  • QBCC licence fees, insurance and bonds
  • Site travel between jobs and interstate work
  • Training, tickets and white card renewals
  • Home office for quoting and admin at the 70c fixed rate

Free 15-minute consultation

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FAQ

Builders — questions we're asked most.

How do I meet QBCC minimum financial requirements?

Your licence category sets a maximum revenue and a required level of net tangible assets, supported by financial information lodged annually — with a higher level of assurance as revenue grows. Problems usually arise from director loans, related-party balances and assets that don't qualify as tangible. We prepare the reports and flag issues before they threaten the licence.

Are my subcontractors actually contractors?

Not automatically. The tests look at control, ability to delegate, provision of tools, commercial risk and whether they're paid for a result. If a "subbie" is really an employee, you owe PAYG withholding and superannuation retrospectively, plus penalties. Even genuine contractors can attract super where the contract is principally for their labour.

When should I recognise a progress claim?

Generally when the work is done and the claim is issued, not when it's paid — which means GST and income tax can fall due before the money arrives. That timing gap is the main reason profitable builders run out of cash, and it's exactly what cash-flow forecasting is for.

Can I claim a new ute outright?

It depends on the year's instant asset write-off rules, the vehicle's cost, whether it's a commercial vehicle, and your business use percentage. Passenger vehicles are subject to a car limit cap for depreciation and GST. If the vehicle is owned by a company or trust and used privately, FBT enters the picture. Ask before you buy, not after.

Written & reviewed by

Tax Accountant Brisbane Team

CPA-qualified accountants & registered tax agents

Our Brisbane team has prepared thousands of individual, small-business and SMSF returns since 2015. Every guide on this site is written, fact-checked and updated against current ATO rulings and legislation.

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Ready when you are

Accountants for builders — let's talk.

Free 15-minute consultation, fixed monthly fee, and an accountant who already knows your sector.

Call 0422 026 728Get a free quote