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  • Payments and details you need to report

    You must report payments made to contractors for the financial year.

    If you aren't sure whether the payments you've made to contractors need to be reported, refer to:

    Watch

    Media: [How to keep good records for your Taxable Payments Annual Report (TPAR)]
    http://tv.ato.gov.au/ato-tv/media?v=bd1bdiunjr5x3pExternal Link(Duration: 00:59)

    Details you need to report

    The details you need to report are generally on the invoices contractors give you.

    For each contractor, you need to report:

    • their Australian business number (ABN) (where known)
    • their name
    • their address
    • total amounts for the financial year:
      • the gross amount (before tax amount) you paid them (this is the total amount paid including GST)
      • the total GST you paid them
      • total tax withheld, if they did not provide an ABN.
       

    Worksheet

    A worksheet and payee information statement (in English) is available to help you record details of payments you make to contractors for the Taxable payments annual report (TPAR).

    Payments you do not report

    Do not report:

    • payments for materials only
    • any invoices that you have received but have not paid before 30 June each year
    • payments which must be reported in a Pay as you go (PAYG) withholding payment summary annual report, such as payments to employees
    • payments for private and domestic projects - for example, payments you make for cleaning, building or renovating your own home.

    Authorised by the Australian Government, Canberra 

      Last modified: 15 Nov 2018QC 43149