Taxable payments reporting

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 under the Taxable Payments reporting rules if all of the following apply:

  • You are a business that is primarily in the building and construction industry.
  • You make payments to contractors for building and construction services.
  • You have an Australian business number (ABN).

Next steps:

See also:

Last modified: 30 May 2015QC 33639