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  • Lodging your Taxable payments annual report

    Your Taxable payments annual report is due by 28 August each year. Penalties may apply for not lodging your annual report by the due date.

    You can lodge your Taxable payments annual report:

    • online using the Business, Tax Agent and BAS Agent Portals or Standard Business Reporting (SBR)
    • by completing the paper form Taxable payments annual report (NAT 74109) and mailing it to us.

    You cannot lodge your report in formats such as photocopied forms, scanned images of forms, screen prints, spreadsheets, word processing files (for example .pdf, .doc, .xls, .jpg, .tif). These formats are not acceptable for this annual report.

    See also:

    Lodging online

    Lodging online is a quick and secure way to meet your reporting obligation. It has the advantage of ensuring you complete the report correctly (using inbuilt checks) and providing you with an online confirmation once your report is lodged.

    You can lodge through:

    • our portals – log in to the Business, Tax Agent and BAS Agent portals and lodge using the file transfer function.
    • Standard Business Reporting (SBR) – using SBR-enabled software, you are supplying the information directly from an approved accounting software program. The software program will provide validation and confirm receipt of the report.

    Next steps:

    See also:


    How to lodge your Taxable payments annual report using the ATO portals


    Lodge a paper form

    If you're unable to lodge online, you can order the Taxable payments annual report form (NAT 74109) online or by phoning our publications ordering service. You can't use copies of this form you've printed or photocopied yourself – you must use forms we've printed.

    The paper form allows you to report up to nine contractors. If you have more than nine contractors, you will need to order more than one form.

    When completing the form, check the right amounts are at the right labels. Do not include cents or strike out boxes or add zeros to boxes that are not used. For example, if the total amount you paid a contractor during the year was $13,579.20, ignore the cents and show the amount as follows

    Example of gross amount paid field on form showing $13,579

    Only complete the Total tax withheld where ABN not quoted field if you have withheld an amount because a contractor did not provide you with their ABN. Do not include any other amounts in this field. If you did not withhold, leave this field blank.

    Next steps:

    Last modified: 15 Sep 2017QC 51597