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Taxable payments annual report instructions and form

These instructions will help you complete the Taxable payments annual report form.

Last updated 6 October 2021

These instructions will help you to complete the Taxable payments annual report form. If you report your taxable payments information to us online, do not complete this form.

Use this form if you:

  • are a business in the building and construction industry and have made payments to contractors for building and construction services
  • provide cleaning services and made payments to contractors for cleaning services
  • provide courier and road freight services and made payments to contractors for courier services
  • provide information technology services and made payments to contractors for information technology services
  • provide security, investigation or surveillance services and made payments to contractors for security, investigation or surveillance services.

Government entities cannot use this form, they must lodge online.

You can obtain a printed copy of the form and instructions through our publication ordering service. Our original form must be used. Do not send photocopied or scanned forms or attach additional pieces of paper with this form.

The paper form allows you to report up to nine contractors. If you have more than nine contractors, you will need to order more than one form.

Keep a copy of the completed form for your records.

Next steps:

Find out about:

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Instructions

Use this form to report details of taxable payments made to contractors in specified industries each year.

We have varied the reporting requirements:

  • from quarterly to annual reporting
  • to only require the reporting of amounts that are paid.

The completed form needs to be lodged by 28 August.

This form may also be used to report amounts withheld if a payee did not quote an Australian business number (ABN). Any payments included in this report must not be included in a PAYG withholding where ABN not quoted – annual report.

Important information

You may incur a penalty if you do not lodge your annual report by the due date.

Do not include payments in this report if you have withheld amounts under PAYG withholding for:

  • employees
  • voluntary agreements
  • labour-hire or on-hire arrangements
  • payments to foreign residents that are reported in the PAYG withholding annual report – payments to foreign residents.

Keep a copy of the completed form for your records.

Reporting online

This report can be lodged online if you have software that produces an annual report data file that meets our requirements.

See also:

If you report your taxable payments information to us online, do not complete this form.

How to complete your Taxable payments annual report

Annual report for year ending 30 June

The year must be shown as a four-digit figure. For example, the year ending 30 June 2015 must be shown as 2015 and not 15.

Section A: Payer details

If you need to complete more than one form, this section must be completed on each form.

ABN and branch number

This is your Australian business number (ABN). The ABN should be the same as it appears on your activity statements. If you have one ABN, but multiple branches, you should show the branch number. If you do not have a branch number, leave the branch number boxes blank.

Name

This is your registered business name.

Address

Your street or postal address – write each part of the address separately in the fields provided.

Contact name and phone number

Provide a daytime contact name and mobile phone number or other phone number so that we can contact you if any information needs to be checked.

Contact email address

Provide an email address where we can contact you about your annual report.

Section B: Declaration

Sign and date the form. The Taxable payments annual report is now a legal document and the law imposes penalties for giving false or misleading information.

Section C: Payee details

ABN

This is the payee’s ABN. The ABN should be the same as it appears on the payee’s invoice. If no ABN is quoted, leave the boxes blank.

Phone number

The mobile phone number or other telephone number of the payee – if the phone number is not included on the payee’s invoice, or is not known to you, leave the boxes blank.

Business name

This is the payee’s registered business name. The registered business name should be the same as it appears on the payee’s invoice.

OR

Individual’s name

If the payee is an individual, write the surname or family name and given names separately in the fields provided. These names should be the same as they appear on the payee’s invoice.

Address

The street or postal address of the payee – write each part of the address separately in the fields provided. If the address is not included on the payee’s invoice, or is not known to you, leave the boxes blank.

Total tax withheld where ABN was not quoted

This field only needs to be completed for amounts withheld from payments where a payee did not quote an ABN. Where this occurred, write the total tax withheld for each payee in whole dollars. Where you provide this information in this report, do not include it in a PAYG withholding where ABN not quoted – annual report.

Total GST

For each payee, provide the total of any GST included in the gross amount paid, in whole dollars.

Gross amount paid

For each payee, provide the gross amount paid in whole dollars.

This is the total amount paid including any GST and tax withheld.

For details about the personal information we collect from you see Privacy notice – Taxable payments annual report.

Amending a Taxable payments annual report

You only need to complete an amended annual report where any of the amount fields (Total tax withheld where ABN was not quoted, Total GST or Gross amount paid), were reported incorrectly in a previously provided Taxable payments annual report. To correct the amount fields, complete a new Taxable payments annual report, marking the ‘amending an annual report‘ box with an ‘X’.

When preparing an amended annual report:

  • only include payees where amount field needs to be corrected
  • complete all fields and show the amounts as they should have been reported
  • send the amended annual report to the address on the front of the form.

Do not complete any information for those payees that were reported correctly in the original report.

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