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  • Taxable payments annual report records

    If your business is required to complete a Taxable payments annual report (TPAR) by 28 August each year, you need to keep records that help you to tell us about payments made to contractors for providing TPAR-related services. Some government entities also need to report payments and grants they have made in a TPAR.

    On this page:

    Records required for your TPAR

    TPAR records information and examples

    Information your records need to show

    Examples of types of records

    Payee details of your contractors

    Payments your business makes to contractors supplying certain services. If you are a business supplying:

    • building and construction services – keep records of the payments you made to contractors for building and construction services
    • cleaning services – keep records of the payments you made to contractors for cleaning services
    • courier services – keep records of the payments you made to contractors for courier services
    • road freight services – keep records of the payments you made to contractors for road freight services
    • IT services – keep records of the payments you made to contractors for IT services
    • security, investigation or surveillance services – keep records of the payments you made to contractors for security, investigation or surveillance services
    • mixed services (your business provides one or more of the services listed above) – keep records of the payments you made to contractors for these services.

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    • Invoices from each contractor
    • Written contracts, if applicable
    • Reimbursements, if any, made to contractors
    • Invoices, receipts created or otherwise, showing how payments were made
    • Receipts or evidence of insurances or licences you held or maintained for workers
     

    If you keep manual records, you can download a worksheet (PDF 75KB)This link will download a file from our website to help you track contractor payments throughout the financial year. You can use the details in the worksheet to complete your TPAR but you don't need to send the worksheet to us.

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    How long you need to keep TPAR records

    You need to keep these records for five years starting from when you prepared or obtained the records, or completed the transactions or acts those records relate to, whichever is later.

    You should keep records long enough to cover the period of review (also known as the amendment period) for an assessment that uses information from the record.

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    Last modified: 28 Nov 2019QC 60748