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  • Paid a tradie? TPAR reporting is due 28 August

    11 August 2020

    If you've paid a tradie or other contractor for building and construction services in the past year, you might need to lodge a Taxable payments annual report (TPAR) by 28 August.

    You need to lodge a TPAR if you pay contractors for building and construction services and:

    • you earn 50% or more of your business income from building and construction services, or
    • 50% or more of your business activity is from building and construction services.

    Over 70 occupations and work activities meet our definition of 'building and construction'. They include carpentry, engineering, painting, plumbing and architecture. Check the full list on our website.

    If you claim deductions for contractor expenses in your tax return, it's likely you'll need to report.

    The contractor details you need are usually on the invoices you use to claim GST credits on your BAS and deductions on your income tax return.

    Complete your TPAR at the same time as your BAS to make it easier as you're using the same records.

    Lodge through the option that works best for you:

    • your business accounting software
    • the ATO’s Business Portal
    • your myGov account (individuals and sole traders only)
    • your registered tax professional.

    Next step:

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