Taxable payments annual report (TPAR)

Businesses and government entities who make payments to contractors may need to report these payments and lodge a Taxable payments annual report (TPAR).

Contractors can include subcontractors, consultants and independent contractors. They can operate as sole traders (individuals), companies, partnerships or trusts.

A TPAR must be lodged by 28 August each year.

Watch the introduction to the taxable payments reporting system (TPRS). Learn when to lodge a TPAR, what payments are reportable, and how contractors and businesses who are paid or pay for TPRS services can meet their obligations:

In this section

Work out if you need to lodge a TPAR

Find out which businesses and government entities need to lodge a TPAR

Lodge your TPAR

Understand what contractor details you need to report and how to amend a lodged TPAR form

Taxable payments reporting and contractors

Contractor income may be provided to us on a TPAR, find out what this means for contractors