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  • TPAR - check if you need to lodge

    You may need to lodge a Taxable payments annual report (TPAR) by 28 August every year if your business paid contractors to provide any of the following services:

    • building and construction
    • cleaning
    • courier or road freight
    • information technology (IT)
    • security, surveillance or investigation.

    Prepare

    It's important to check your TPAR obligation for 2021–22 as you may have adapted your business in response to the impacts of COVID-19. For example, you may need to lodge a TPAR to report payments you made to contractors for providing courier services on behalf of your business.

    Record

    You already have the records you need for your TPAR from preparing your activity statements, including details of:

    • the contractor's name, address and Australian business number (ABN)
    • total amounts for the income year of        
      • payments to each contractor (including GST)
      • GST paid to each contractor
      • tax withheld where the contractor did not quote an ABN.
       

    If you use a registered tax or BAS agent to lodge your TPAR, provide this information to them so they can lodge by the due date.

    Report

    Lodge your TPAR by 28 August to avoid penalties for failing to lodge on time. It's easy to lodge through a registered tax or BAS agent, or you can lodge online using your business software or Online services for business.

    Online services for business offers two TPAR lodgment options:

    • file transfer, if you have software to create a data file which meets specifications
    • the TPAR online form if you do not have software.

    It's important to lodge on time, as we:

    • use the reported information to pre-fill details for Individual sole traders to help them prepare their income tax returns
    • make the information available in the Reported transactions service in ATO online platforms
    • can use TPAR data to identify contractors who aren't meeting their income tax or GST obligations.

    For more information about your TPAR including help to work out if you need to lodge and how to prepare the report, visit www.ato.gov.au/TPAR.

    Last modified: 10 Jun 2022QC 66358