Show download pdf controls
  • New tax reporting requirements for cleaners and couriers

    Businesses providing cleaning or courier services, even if it's only part of the services provided, now need to lodge a Taxable payments annual report (TPAR) each year to tell us about their payments to contractors.

    New legislation introduced as part of the Black Economy Taskforce measures was recently passed in parliament, extending the taxable payments reporting system beyond the building and construction industry and government entities to now include businesses providing:

    • cleaning services – to report payments to contractors for cleaning services
    • courier services – to report payments to contractors for courier services.

    Contractors can include subcontractors, consultants and independent contractors.

    We'll use this information to make sure the contractors you pay are reporting all their income and meeting their tax obligations.

    What businesses need to do?

    If your business provides cleaning or courier services, you need to keep records about the payments you make to contractors. This information is generally available on the contractor's invoice, including:

    • their ABN (where known)
    • their name and address
    • the total amounts you paid them during the financial year (including GST).

    If your business needs to lodge a TPAR, you will need to lodge it by 28 August 2019 for payments made to contractors between 1 July 2018 and 30 June 2019.

    Information on how to lodge is available on our website.

    For full details and resources to help you, visit:

    Last modified: 08 Oct 2018QC 56953