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  • New tax reporting responsibility for courier or road freight services

    If your business provides any courier or road freight services, you may need to lodge a Taxable payments annual report (TPAR). Even if they're only part of the services you provide.

    Payments you make to your employees are not included on your TPAR.

    If you provide:

    • Road freight services – Your first TPAR was due by 28 August 2020 for payments you made to contractors and subcontractors between 1 July 2019 and 30 June 2020.
    • Road freight and courier services – You need to report both services in your TPAR.

    Your TPAR is important. It helps us identify people who are reporting their income incorrectly.

    Payments made to you by other businesses may also be reported to us.

    On this page:

    How to lodge a TPAR

    Doing your TPAR involves three steps – preparing, recording and reporting.

    1. Prepare – work out if you need to report
    2. Record – check you’re keeping the right records
    3. Report – lodge your TPAR online by 28 August

    Prepare

    You may need to lodge a TPAR if you:

    • make any payments to contractors for the courier and road freight services they provide on your behalf, if
      • the total amount you charge your customers and clients for courier and road freight services is 10% or more of your total business income for the year
      • you have an Australian business number (ABN).
       

    See also:

    Record

    Keeping good records as you go will make it easier to complete your TPAR.

    Check you’re recording the right information for each contractor, including:

    • ABN (where known)
    • name
    • address
    • total amount you paid to them during the financial year (including any GST).

    These details are generally found on the invoices contractors give you. It’s the same information you need when claiming deductions for your tax return or GST credits in your activity statement.

    Report

    Lodging online is quick and simple. Make sure you report accurately and on time.

    Choose the lodgment option that works for you.

    • Check if your business accounting software can create and lodge the TPAR – talk to your digital service provider if you’re not sure.
    • Complete and lodge your TPAR through our Business Portal.
    • Individuals and sole traders can lodge using a myGov account linked to the ATO.
    • Registered tax and BAS agents can also lodge the TPAR on your behalf.

    See also:

    Why we collect this information

    We use the payments information provided on the TPAR to identify contractors who have:

    • not included all their income on their tax return
    • not lodged tax returns or activity statements
    • not registered for GST where they are required to do so
    • quoted the wrong ABN on their invoices.

    See also:

      Last modified: 28 Oct 2020QC 64089