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Building and construction
In March 2015 we updated:
Businesses in the building and construction industry need to report the total payments they make to each contractor for building and construction services each year.
You need to report these payments to us on the Taxable payments annual report.
To make it easier to complete the annual report, you may need to check the way you currently record your contractor payment information.
Taxable payments reporting for businesses in the building and construction industry aims to improve compliance with tax obligations by those contractors who are currently not doing the right thing.
The information reported about payments made to contractors is used in our data matching program to detect contractors who have not:
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