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  • Get ready to lodge your TPAR

    If your organisation provides or pays contractors for the following services, you may need to lodge a Taxable payment annual report (TPAR) by 28 August:

    • cleaning
    • courier, delivery or road freight
    • building and construction
    • information technology (IT)
    • security, surveillance or investigation.

    Due to COVID-19 you may have engaged more contractors in the past year, for services like cleaning or delivery. You may now need to lodge a TPAR for the first time, and what you need to report in your TPAR depends on the services your organisation provides.

    Doing your TPAR involves three steps:

    • Prepare – work out if you need to report.
    • Record – check you’re keeping the right records, like total payments you make to each contractor for providing services. This includes cash payments. You should already have the records you need for your TPAR from preparing your activity statements. If you use a tax or BAS agent, make sure you give this information to them so they can lodge your TPAR by the due date.
    • Report – lodge your TPAR by 28 August. It is easy to lodge online using your business software, Online services for business, or through a registered tax or BAS agent.

    Lodging on time allows us to prefill the information in sole traders' tax returns. It also helps us identify contractors who may need some support in meeting their tax obligations.

    See the latest information on our website to help you learn more about how to prepare, record and report. Visit ato.gov.au/TPAR.

    Last modified: 03 Aug 2021QC 66540