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  • Cleaners and couriers - lodging your first TPAR

    27 June 2019

    The first Taxable payments annual report (TPAR) for businesses providing cleaning or courier services is due by 28 August 2019. The report is for payments made to contractors between 1 July 2018 and 30 June 2019.

    Contractors can include subcontractors or consultants.

    What you need to do

    If your business provides cleaning or courier services, report the payments you made to contractors for the services they provide on your behalf.

    If cleaning or courier services are only part of your business activities, you'll need to work out what percentage of these payments are from cleaning or courier services.

    If the amount you received for cleaning or courier services is:

    • 10% or more of your GST turnover – you must lodge a TPAR
    • less than 10% of your GST turnover – you don't need to lodge a TPAR.

    If you are not registered for GST, you still need to check if you need to lodge a TPAR.

    You can lodge your TPAR online or on paper.

    Find out about:

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