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  • Paying courier or cleaning contractors?

    4 December 2019

    If your business provides cleaning or courier services - even if it’s only part of the services you provide - you may need to complete a Taxable payments annual report (TPAR) if:

    • you pay contractors to provide a courier service on your business’ behalf
    • you pay contractors to provide a cleaning service on your business' behalf
    • they have an ABN
    • payments received for:
      • courier services make up 10% or more of your total GST turnover (even if your business isn't registered for GST) or
      • cleaning services make up 10% or more of your total GST turnover (even if your business isn’t registered for GST).
       

    You need to report the total payments (including cash payments) made to contractors for providing a courier or cleaning service on your behalf in a TPAR, which is due by 28 August each year.

    Check now that you are keeping the right records so you can report when it's time. This includes making sure contractors are working under a valid ABN.

    Next steps:

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