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  • Taxable payments annual report due soon

    Building and construction industry clients

    If you have clients in the building and construction industry who paid contractors for building and construction services in 2017–18, their Taxable payments annual report is due by 28 August 2018.

    The building and construction industry covers a wide range of activities and services. Check our list of examples of building and construction services to see whether your client's business activity or the services they pay for are included. Some examples include electrical, carpentry and plumbing services.

    If your client did not pay contractors for building and construction services or is no longer in the industry, they can let us know they are not required to lodge a Taxable payments annual report.

    Government entities

    Did you know that from 2017–18, government entities are also required to lodge a Taxable payments annual report?

    Government entities must report grants paid to people or organisations with an Australian business number, and payments to an entity for services.

    Information reported available in pre-fill

    We will make the information reported to us on the Taxable payments annual report available in our pre-filling service. This will make it easier for you to prepare tax returns for your clients paid as a contractor for building and construction services or who received a government entity grant or payment in 2017–18.

    See also:

    Last modified: 06 Aug 2018QC 56407