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:
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:
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You may need to lodge a Taxable payment annual report (TPAR).