Show download pdf controls
  • Cleaners and couriers – lodging your first TPAR

    You'll need to lodge your first Taxable payments annual report (TPAR) by 28 August 2019 if you satisfy all of the following:

    • you have an Australian business number (ABN)
    • you have paid contractors to provide cleaning or courier services on your behalf.

    If cleaning or courier services are only part of the services your business provides, you will need to work out what percentage of these payments you receive each financial year to determine if you need to lodge a TPAR.

    If the total payments you receive for relevant services are:

    • 10% or more of your GST turnover – you must lodge a TPAR
    • less than 10% of your GST turnover – you don't need to lodge a TPAR.

    Even if you are not registered for GST, you still need to check if you need to lodge a TPAR. All businesses have a GST turnover regardless of whether or not they are registered for GST.

    The TPAR is for payments made to contractors between 1 July 2018 and 30 June 2019.

    Contractors can include subcontractors, consultants and independent contractors.

    Next step:

    Information you need to report

    If you determine that you do need to report, you will need the following payee details to do so:

    • the contractor's ABN where known
    • the contractor's name and address
    • the total amounts you paid the contractor during the financial year, including GST.

    The above information is generally available on the contractor's invoice.

    See also:

    Last modified: 01 Jul 2019QC 59494