Time allocation is a complex problem for school principals in many countries. This study examines the restrictive structure of principals' time allocation for each task domain, as well as the explanatory structure of school administration context for their time allocation. Structural equation models were developed based on data gathered in Shanghai, China using the 2013 Teaching and Learning International Survey (TALIS). The results of the restrictive structure indicate that the administrative and leadership tasks are in the moderating position of principals' time allocation structure. Meanwhile, principals' interactions with students underlie their interactions with parents and community members. The outcomes of the explanatory structure signal that school administration context (in terms of principals' work duties, power distribution and work challenges) affects their time allocation in relation to the task domains. This study illustrates the importance of school administration structure in Shanghai principals' time allocation, characterized by a high power distance between principals and teachers.