Lodge your TPAR

If you are a sole trader, business, tax professional or government entity, this information will help you lodge your Taxable payments annual report (TPAR).

The TPAR is due by 28 August each year.

On this page

• Prepare to lodge
• Lodging your TPAR

Watch the video for more information on how to lodge your TPAR:

Prepare to lodge

Before you lodge, you should:

• keep records, including the contractor's:
  • name
  • address
  • Australian business number (ABN)
  • amount you paid, including goods and services tax (GST)
   
• check if your business software can prepare and lodge the TPAR

See the TPAR contractor details you must report.

Watch to learn how to keep good records for your TPAR:

Lodging your TPAR

To meet your reporting obligations, lodge using the method that works for your situation:

• Sole traders and businesses
• Tax professionals
• Government entities
• Paper form

If you do not need to lodge, see TPAR Non-lodgment advice.

To update or correct the payee (contractor) details, see Amend a lodged TPAR.

Sole traders and businesses

Use business software if:

• it is SBR-enabled softwareExternal Link
• your business can create a TPAR data file to the required Taxable payments annual reporting specificationExternal Links. Lodge through Online services for business using the file transfer function.

If you do not have business software, use:

• Online services for business
  • to use this service, you need an ABNExternal Link and a secure credential myGovID and Relationship Authorisation Manager (RAM).
  • select Lodgments then Taxable payments annual reporting
  • this service allows you to:
    • save and resume your draft TPAR before lodging
    • confirm previous lodgment dates and access receipt ids in the History section
     
   
• Online services for individuals and sole traders
  • select Tax, Lodgments and then Taxable payments annual report
  • this service allows you to:
    • save and resume your draft TPAR before lodging
    • confirm previous lodgment dates and access receipt ids in the History section
     
   
• your tax or Business activity statements (BAS) agent
• paper form.

Tax professionals

Tax and BAS agents can lodge a TPAR for clients using:

• business software if:
  • it is SBR-enabled softwareExternal Link
  • your business can create a TPAR data file to the required Taxable payments annual reporting specificationExternal Links. Lodge through Online services for business using the file transfer function
   
• Online services for agentsExternal Link.

Online services for agents allows you to:

• view a client's outstanding TPARs in the For action screen or under Lodgments
• lodge TPARs for your clients through the online form
• save and resume draft TPARs for your clients before lodging
• confirm previous lodgment dates and access receipts in the History section.

Government entities

Use business software if:

• it is SBR-enabled softwareExternal Link
• your business can create a TPAR data file to the required Taxable payments annual reporting specificationExternal Links. Lodge through Online services for business using the file transfer function.

If you do not have business software, use:

• Online services for business
  • to use this service, you need an ABNExternal Link and a secure credential myGovID and Relationship Authorisation Manager (RAM)
  • select Lodgments then Taxable payments annual report.
   

Online services allow you to:

• save and resume your draft TPAR before lodging
• confirm previous lodgment dates and access receipt ids in the History section.

Government entities cannot lodge using the paper form.

Paper form

Sole traders and businesses can order a paper form online through the ATO publications ordering service: Taxable payments annual report (NAT 74109) formExternal Link

To understand how to complete the form, view TPAR form instructions

We cannot process TPAR forms that are:

• photocopies of the form
• scanned images of forms
• spreadsheets
• word processing files (.pdf, .doc, .xls, .jpg, .tiff).

Send your completed form by mail

Mail us at:

Australian Taxation Office
PO Box 3128
PENRITH  NSW  2740