Businesses and government entities must provide contractor (payee) details when completing a Taxable payments annual report (TPAR). You can also give these details to contractors.
Contractor details we need
For each contractor you pay, you must include the following details in your TPAR:
- Australian business number (ABN), if known
- if a contractor's ABN changed during the year, include each ABN for that contractor
- name (business name or individual's name)
- address
- total amounts for the financial year of the
- gross amount paid, including goods and services tax (GST) and any tax withheld
- total GST you paid them
- total tax withheld where an ABN was not quoted.
If you are a government entity, you must report
- if a Statement by a supplier was provided
- details of any grants paid to people or organisations that have an ABN, including the
- date the grant was paid
- name of the grant or grant program.
To tell us when a grant is listed under Division 59 of the Income Tax Assessment Act 1997 as non-assessable non-exempt (NANE) income – answer 'yes' to this question in the TPAR.
We may ask for extra information about your contractors, including their:
- phone number
- email address
- bank account details (if they are paid by electronic bank transfer).
Checking contractor ABN details
When you receive an invoice:
- check that the ABN on the invoice matches the ABN on your record for that contractor
- ensure you create a new contractor record, if necessary.
Check your contractor's details (including ABN, name and GST registration) are correct by using ABN LookupExternal Link or the ATO app.
Payee information statement
You do not need to provide contractors with any details of the information you have reported to us on a TPAR.
If you choose to provide information to a contractor, you can use the Payee information statement (PDF 116KB)This link will download a file
Complete it by:
- filling in the form online and saving it to your device
- printing the form and filling it in by hand.
The amounts reported on the Payee information statement are the total amounts you have reported to us. The amounts are in whole dollars and do not include cents.
If you create a new statement to correct one that was previously given to a contractor, write 'amendment' on the top of the new form.
The statement is for your and your contractor's records only. Do not send this to us.
Contractor (payee) information must be provided when completing a TPAR. Businesses and government entities can choose to give these details to contractors.