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  • Penalties for overdue TPAR

    The Taxable payments annual report (TPAR) must be lodged by 28 August each year. If your clients make payments to contractors they may need to report these payments in a TPAR.

    From 23 March 2022, we will apply failure to lodge penalties to those who:

    • did not lodge their 2021 or prior year TPAR
    • have already been sent three non-lodgment letters about their overdue TPAR
    • do not respond to our follow-up phone call about their overdue TPAR.

    In coming weeks we may phone you or your clients about their overdue TPAR, to follow up the non-lodgment letters we sent.

    If your clients have overdue TPARs, lodge them now.

    Remind your clients:

    • they may face penalties for an overdue TPAR
    • if necessary, lodge a TPAR by 28 August each year
    • keeping good records makes preparing their TPAR easier.

    Our website has information to help you and your clients understand who needs to lodge a TPAR, and how to prepare, record and report.

    We understand sometimes individual circumstances make meeting tax obligations difficult, so please contact us if you or your clients need support.

    Last modified: 10 Mar 2022QC 68122