Zeus Pty Ltd hired Luke to repair a fence at the business' premises. Luke quoted $1,100 for labour, plus would charge materials needed at cost. It was agreed that Luke would do the work himself, be responsible for rectifying any damage he caused, and provide all tools and equipment required.

Luke completed the work and sent an invoice to Zeus totalling $1,980.

Luke Harrington (ABN 99 223 777 888)

33 Summer Road

Wentworth Falls NSW 2815

Tax Invoice

28 March 2019

Materials $700

Labour $1,100

GST$180

Total $1,980

Do you need to pay superannuation on Luke's behalf?

If Yes, how much superannuation? (Show your workings).