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  • Taxable payments annual report due 28 August

    If your business paid contractors during the 2018–19 financial year you may need to lodge a Taxable payments annual report (TPAR). TPAR lodgments are due by 28 August 2019.

    Building and construction

    Businesses that operate primarily in the building and construction industry need to lodge a TPAR, if they have both:

    • made payments to contractors for building and construction services
    • an Australian business number (ABN).

    Cleaning and courier services

    From 1 July 2018, businesses making payments to contractors for cleaning or courier services provided to their customers must complete a TPAR. You may need to report payments you made to contractors for those services during the 2018–19 financial year.

    If you are already reporting under the Taxable payments reporting system (TPRS) for payments to building and construction contractors and you also pay contractors to provide cleaning or courier services as part of your business, you may now also be required to include these payments in your 2019 TPAR.

    If you provide courier or cleaning services

    You may be providing what we call mixed services, that is, cleaning or courier services are only part of the services your business provides.

    Even if its only part of your business, if you pay contractors to provide those cleaning or courier services on your behalf, you may still need to report them.

    If your business provides a mix of services you can work out whether you need to lodge a TPAR see, Work out if you need to report.

    Lodging your TPAR

    Lodging online is quick and secure. Get it done early to avoid penalties. Your TPAR lodgment is due 28 August 2019.

    Next steps:

    Lodge online, using either:

    See also:

    Last modified: 24 Jul 2019QC 59745