TPAR Non-lodgment advice
If you have determined that you are not required to lodge a Taxable payments annual report (TPAR) you can submit a Non-lodgment advice.
What you need to do
Before deciding to lodge a Non-lodgment advice, you need to work out if you are required to lodge a Taxable payments annual report (TPAR).
You may need to lodge a TPAR if your business provides one or more of the services listed below, and you pay contractors to provide the services on your behalf:
- building and construction
- cleaning
- courier or road-freight
- information technology (IT)
- security, investigation and surveillance.
TPARs are due on 28 August each year.
Next steps:
If you determine that you do not need to lodge a TPAR for a given financial year, you can submit a Non-lodgment advice. We can then update our records to avoid unnecessary follow-up.
How to submit a Non-lodgment advice
Businesses
You can access the Non-lodgment advice form via:
- Online services for individual and sole traders (myGov)
- Online services for business.
To use Online services for business you need an Australian business number (ABN)External Link and a secure credential such as myGovID and Relationship Authorisation Manager (RAM).
The TPAR Non-lodgment advice:
- allows you to lodge multiple years on the same form
- allows you to advise when you are not required to lodge in the future and give a reason
- validates information entered
- provides confirmation
- appears in the lodgment history tab.
If you don't have access to online services, you can lodge using the web form Taxable payments annual report – Not required to lodge.
Next steps:
Government entities
Federal, state, territory and local government entities need to report payments they make to entities for providing services.
Additionally, federal, state and territory government entities need to report grants paid to people or organisations that have an Australian business number (ABN).
Some government entities are exempt from lodging a TPAR.
You can lodge a TPAR Non-lodgment advice on Online services for business if your government entity either:
- is exempt from lodging a TPAR
- didn't pay contractors for services or pay any people or organisations for grants.
To use Online services for business you need an Australian business number (ABN)External Link and a secure credential such as myGovID and Relationship Authorisation Manager (RAM).
If your agency doesn't have access to Online services for business, you can lodge using the web form Taxable payments annual report – Not required to lodge.
Next steps:
Tax professionals
If your clients are not required to lodge a TPAR you can complete the Taxable payments annual report Non-lodgment advice in Online services for agents at the client level.
The TPAR Non-lodgment advice:
- allows you to lodge multiple years for a client on the same form
- allows you to advise when your client is not required to lodge in the future
- validates information entered
- provides confirmation
- appears in the lodgment history tab.
If you don't have access to online services, you can lodge using the web form Taxable payments annual report – Not required to lodge.
Next step:
See also:
If you have determined that you are not required to lodge a Taxable payments annual report (TPAR) you can submit a Non-lodgment advice.