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ELTE stands for Electronic Lodgement of Taxable Payments Annual Report.
Businesses in the building and construction industry who make payments to contractors for building and construction services need to file ELTE.
ELTE can be filled out online through the Australian Taxation Office (ATO) website.
The purpose of ELTE is to report payments made to contractors in the building and construction industry to the ATO.
Information such as contractor details, ABN, total payments made, and GST included in payments must be reported on ELTE.
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