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  • TPAR non-lodgment advice

    If you work out that you don't need to lodge a Taxable payments annual report (TPAR) for a given financial year, you can lodge a TPAR Non-lodgment advice. We will update our records to avoid unnecessary follow-up.

    How to submit a non-lodgment advice

    You can access the Non-lodgment advice form via either:

    • Online services for individuals and sole traders (using myGov)
    • the ATO Business Portal.

    To use the Business Portal you need an Australian business number (ABN)External LinkExternal 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:

    Why we collect information about payments to contractors

    The information provided by businesses in the Taxable payments annual report (TPAR) allows us to identify those contractors who have:

    • not included all their income on their tax return
    • not lodged tax returns or activity statements
    • not registered for GST where they are required to do so
    • provided the wrong ABN on their invoices.

    If you are meeting your tax obligations, you don't need to do anything. Contractors who are not meeting their tax obligations could be subject to a review or audit and may face penalties.

    How contractors can meet their obligations

    • Lodge tax returns by the due date.
    • Include all income in their tax return.
    • Lodge any tax returns for previous financial years as soon as possible.
    • Lodge activity statements by the due date.
    • Quote their correct and current ABN on all invoices.

    If a mistake has been made on a previously lodged tax return, contact us as soon as possible. Penalties may be reduced for those who voluntarily tell us of any mistakes.

    Keep records of all the income received and payments made. Keeping records of all business transactions helps in reporting all the income received and claiming deductions.

    Ensure that all other tax obligations have been met.

    Authorised by the Australian Government, Canberra

      Last modified: 03 Jun 2020QC 43149