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  • Have you lodged your TPAR?

    Your Taxable payments annual report (TPAR) was due on 28 August 2019 for the 2018–19 financial year if your business:

    • is primarily in the building and construction industry and paid contractors to provide building and construction services, or
    • provided cleaning or courier services and paid contractors to provide these services on your behalf.

    If you have lodged – thank you!

    If you haven’t already lodged, your TPAR is overdue. Lodging online is a quick, easy and secure way to lodge. You can lodge online through ATO Online Services or business software that offers TPAR. Registered tax professionals can also lodge the TPAR on behalf of their clients.

    We have seen a number of instances where businesses have submitted a 'Not required to lodge advice', when they should have lodged a TPAR. Before submitting a 'Not required to lodge advice', check if contractor expenses were claimed on your tax return.

    We've also found some errors being commonly made on TPAR submissions. To help you avoid this we've listed these errors below, along with tips on how to fix them:

    • Reporting invalid contractor ABNs – check the ABN by using ABN lookup from the ABR website, or you can download the (free) app. You can check all your contractors' ABNs and GST registrations.
    • Lodging the whole TPAR again to amend the details of one or a couple of contractors – amendments should only include the contractors that you are amending to correct the error.
    • Not including GST in the TPAR – if contractors have charged you GST, include the GST amounts in your TPAR.
    • Amounts recorded at the wrong labels (for example, 'Gross payments' and 'GST' reversed) – you need to do an amendment providing the correct amounts for each contractor where the information was incorrect.

    Next steps:

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    Last modified: 24 Sep 2019QC 60173