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  • Taxable payments reporting for building maintenance and property management

    Since 1 July 2018, the taxable payments reporting system (TPRS) applies to businesses providing cleaning services, even if it’s only part of the services they provide.

    Building maintenance and property management businesses that provide cleaning services may need to complete a Taxable payments annual report (TPAR) (NAT 74109) if:

    • they have an Australian business number (ABN)
    • they pay contractors to provide cleaning services on the business’s behalf
    • payments received for cleaning services make up 10% or more of their total GST turnover, even if the business isn’t registered for GST.

    These businesses need to report the total payments – including cash payments –made to each contractor for cleaning services provided on their behalf in their TPAR. TPARs are due by 28 August each year.

    It is important businesses check now that they are keeping the right records so they can report when it is time. This includes checking contractors are working under a valid ABN.

    Lodging online is quick and secure, either from your business software or through ATO online services.

    If you’re not sure whether your business needs to complete a TPAR, check our website or talk to your tax professional.

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    Last modified: 04 Dec 2019QC 60828