In the context of Australian commercial construction projects, "finishes" refer to the final elements or treatments applied to the surfaces of a building's interior and exterior to achieve the desired aesthetic and functional outcomes. These elements are crucial as they contribute to the overall look, feel, and usability of the space.

Finishes can include:

1. Flooring: Materials such as tiles, carpet, hardwood, laminate, or polished concrete that cover the floor surfaces.

2. Wall Finishes: Paint, wallpaper, cladding, or other materials applied to walls to enhance appearance and durability.

3. Ceiling Finishes: Treatments for ceilings, including plaster, paint, suspended ceiling systems, or decorative elements.

4. Joinery and Cabinetry: Custom-built or pre-fabricated units such as cabinets, shelves, and counters that are installed in various parts of the building.

5. Fixtures and Fittings: Items like light fixtures, taps, door handles, and other hardware that are installed to complete the functional aspects of the building.

6. Glazing: Installation of glass elements such as windows, doors, and partitions.

7. External Finishes: Cladding, rendering, or painting applied to the building's exterior to protect it from the elements and provide an attractive appearance.

8. Decorative Elements: Features such as moldings, trims, and other architectural details that enhance the visual appeal of the space.

In Australian commercial construction, finishes are selected based on factors such as durability, maintenance, cost, and compliance with local building codes and standards. They play a significant role in defining the character and quality of the completed project.