ato logo
Search Suggestion:

Security, investigation or surveillance services

When a business providing security, investigation or surveillance services must lodge a TPAR for contractor payments.

Last updated 25 August 2021

You must lodge a Taxable payments annual report (TPAR) if:

  • your business provides security, investigation or surveillance services to other people or businesses
  • you paid contractors or subcontractors to provide these security, investigation or surveillance services on behalf of your business
  • you have an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

  • review if you need to lodge a TPAR
  • report these payments to us on your TPAR by 28 August.

When your business provides security, investigation, surveillance and other services

If security, investigation or surveillance service are only part of what your business provides, you may need to fill out a TPAR.

You should:

  • work out how much of your business income came from security, investigation or surveillance services
  • add up the money your business was paid for providing security, investigation or surveillance services for the financial year. A financial year is the 12 months from 1 July to 30 June
  • include payments for services provided by both employees and contractors or subcontractors
  • work out the total amount of your business income for the year.

If the total payments, you receive for security, investigation or surveillance services are:

  • 10% or more of your gross business income: you must lodge a TPAR
  • less than 10% of your gross business income: you do not lodge a TPAR.

You can also choose to lodge a TPAR even if you are:

  • under the 10% threshold
  • unsure if you will be under the threshold.

See the steps on how to Work out if you need to lodge

Example: business providing alarms, monitoring and response services

Response Now has an ABN and provides monitoring and response services.

These services include:

  • the sale and installation of security alarms and cameras
  • alarm monitoring
  • on-call rapid response teams for crowd control situations.

Response Now identifies the alarm monitoring and crowd control services they provide are a security, investigation and surveillance service. This is because the services they provide involve watching and protecting individuals and property.

Response Now uses contractors to complete these services. These service also make up 20% of Response Now's total business income.

Therefore, Response Now must lodge a TPAR. On their TPAR, they report payments made to contractors for alarm monitoring and crowd control services.

Response Now does not need to report payments made to contractors that sell or install security alarms and cameras on their behalf. This is because these services are not reportable.

End of example

Example of security, investigation or surveillance services

Security services

Security services include patrolling, protecting, screening, watching or guarding any people, premises or property by any means.

Investigation services

Investigation services include searching inquiries by any means into one or more specific individuals or matters. The purpose of these inquiries is to decide on the facts or gather evidence.

Investigation services:

  • relate specifically to security and surveillance
  • involve more than information gathering
  • do not include routine record or police checks, or telemarketers conducting surveys.

Surveillance services

Surveillance services include watching or observing an area or location and monitoring security systems. These services may overlap with security services.

Examples of security, investigation or surveillance activities include:

  • alarm monitoring and response
  • armoured car service
  • body guarding or close personal protection
  • burglary protection
  • crowd, event or venue control
  • detective agency service
  • lock smithing
  • night watch service
  • operating a security control room or monitoring centre
  • operating security screening equipment. For example, prohibited item detectors, x-ray scanners and explosive trace detection
  • security guard service.

Security, investigation or surveillance services do not include:

  • academic or market research
  • manufacture or retail of security, investigative or surveillance devices. For example, security alarms, cameras or voice recorders
  • manufacture, retail, installation, maintenance or repair of fire alarm systems
  • police services
  • providing aerial surveying or mapping services
  • providing key cutting or duplication services
  • surveillance of country borders.

QC57699