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  • Taxable payments annual report

    If your business makes payments to contractors or subcontractors, you may need to lodge a Taxable payments annual report (TPAR).

    If you are required to lodge a TPAR, you must lodge it by 28 August each year.

    The taxable payments reporting system aims to create a level playing field – to prevent dishonest operators from gaining an unfair advantage over the majority. The information we collect in the TPAR allows us to identify contractors who are not meeting their tax obligations.

    You need to know about TPAR if your business provides any of the following services, even if it's just part of the services you provide:

    • building or construction – this category is very broad; it includes plumbing, architectural, electrical, plastering, carpentry, engineering and a wide range of other activities (see Examples of building and construction services for more detail)
    • cleaning – this includes interior and exterior cleaning of structures, vehicles, machinery and cleaning for events
    • courier, delivery or road freight – this includes delivery of items or goods (such as parcels, packages, letters and food) by motor vehicle, bicycle or on foot, the transportation of freight by road, truck hire with driver, and road vehicle towing services
    • information technology (IT) – this includes writing, modifying, testing or supporting software to meet a client's needs, whether on site or remotely through the internet
    • security, investigation or surveillance – this includes patrolling and guarding people, premises or property; watching or observing an area and monitoring security systems; and investigation specifically related to security and surveillance, not just information gathering.

    Watch

    Media: Introduction to the Taxable Payments Reporting System
    http://tv.ato.gov.au/ato-tv/media?v=bd1bdiunjr5xte External Link (Duration: 00:59)

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     Authorised by the Australian Government, Canberra 

      Last modified: 03 Jun 2020QC 43149