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  • Who needs to report

    From 1 July 2017, you need to report if you're a government related entity and haven't been excluded from reporting. Government related entities include:

    • federal government departments
    • executive or statutory agencies
    • statutory authorities
    • state or territory government departments and agencies
    • local governing bodies established by or under state or territory law
    • government-owned corporations
    • organisations that  
      • are either established by the federal government, a state or a territory (whether under a law or not) to carry on an enterprise, or established for a public purpose by an Australian law, and
      • can be separately identified by reference to their location or nature of the activities they carry on, whether or not they're part of a department or branch.
       

    If a government entity is a member of a GST group and each entity in the group makes their relevant payments or grants, they will each be required to lodge separate annual reports. The GST group provisions don't apply to the taxable payments reporting system.

    Next steps:

    Example: Transport Infrastructure Australia Ltd

    Transport Infrastructure Australia Ltd is a federal government owned company incorporated under the Corporations Act 2001 and represented by shareholder ministers. Its purpose is to construct a new national highway linking regional communities throughout Australia. It has been established by the government to carry on a public purpose and can be separately identified by reference to the nature of the activities it carries on. It's required to lodge a Taxable payments annual report if it makes payments or grants covered by this reporting measure.

    Example: State Revenue Office

    A State Revenue Office is an independent office acting as a state’s major tax collection agency. It's an independent service agency and is located within the state’s Department of Treasury and Finance. It has been established by the state for a public purpose and can be separately identified by the nature of its activities, even though it’s part of a department. It's required to lodge a Taxable payments annual report if it makes payments or grants covered by this reporting measure.

    Example: Partly owned government entity

    A local council partly owns a caravan park that is operated by a non-profit organisation. The caravan park pays contractors to maintain facilities, including the pool and gardens.

    As the caravan park is partly owned by the local council, it is considered a government related entity.

    The caravan park will need to report payments it makes for services in the Taxable payments annual report.

    End of example
    Last modified: 25 May 2017QC 48888