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  • Paid contractors? Your Taxable payments annual report is due 28 August

    If your business pays contractors or subcontractors, you may need to lodge a Taxable payments annual report (TPAR) by 28 August.

    Businesses who need to report

    You may need to lodge a TPAR if your business provides any of the following services, even if it's just part of the services you provide:    

    • building and construction, this category is very broad and includes a wide range of activities
    • cleaning
    • courier, delivery or road freight
    • information technology (IT)
    • security, investigation or surveillance.

    Work out if you need to report

    We have resources to help you work out whether you need to lodge a TPAR. Resources include free webcasts which explain the activities each service includes, and how to prepare, record and report.

    Contractor details you need to report

    The contractor details you need to report are usually on the invoices used to claim tax deductions on your tax return, and goods and services tax (GST) credits on your BAS.

    For each contractor you pay include on your TPAR:

    • their name
    • their address
    • their Australian business number (ABN)
    • the total amount paid to them, including any GST.

    Keeping good records throughout the year will help you save time when you report. We have new record-keeping guidance for businesses needing to complete a TPAR.

    How to report

    You can report electronically using business accounting software. If you do not have software you can lodge via ATO online services.

    You can also contact your registered tax professional who can lodge a TPAR on your behalf.

    See also:

    Last modified: 17 Jul 2020QC 63200