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  • 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:

    Media: Introduction to the taxable payments reporting system (TPRS) Link (Duration: 01:04)

    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

    Last modified: 14 Mar 2022QC 32057