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  • Details you need to report

    The details you need to report for each contractor includes:

    • ABN (where known)
    • name
    • address
    • gross amount you paid for the financial year (this is the total amount paid including GST)
    • total GST included in the gross amount you paid.

    You are required to report the payments you make to contractors in the financial year in which the payments are actually made (cash basis).

    The details you need to report are generally contained in the invoices you receive from your contractors.

    When you receive an invoice, check the ABN on the invoice matches the ABN on your record for that contractor. Ensure you create a new contractor record if necessary. Where a contractor's ABN changed during the year, you will need to include the two payee records in your annual report.

    You can check your contractors' details including ABN, name and GST registration to confirm they are correct by using ABN LookupExternal Link on the ABR website or ATO app.

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    See also:

    Last modified: 30 Mar 2017QC 51596