When to report
Your Taxable payments annual report is due by 28 August each year. Penalties may apply for not lodging your annual report by the due date.
Lodging your Taxable payments annual report
You can lodge your Taxable payments annual report by one of the following methods:
- online using the Business, Tax Agent and BAS Agent Portals or Standard Business Reporting (SBR)
- completing the paper form Taxable payments annual report (NAT 74109) and mailing it to us.
You cannot lodge your report in formats such as photocopied forms, scanned images of forms, screen prints, spreadsheets, word processing files (for example .pdf, .doc, .xls, .jpg, .tif) or on electronic media (such as CD-ROM, DVD, USB, floppy or zip disk). These formats are not acceptable for this annual report.
Find out about:
Lodging online is a quick and secure way to meet your reporting obligation. It has the advantage of ensuring you complete the report correctly (using inbuilt checks) and providing you with an online confirmation once your report is lodged.
To lodge online you will need:
- an Australian business number (ABN)
- an AUSkeyExternal Link – to protect your security and privacy when dealing with us online
- accounting software that meets our requirements.
You can lodge your annual report online using:
- our portals – Business, Tax Agent and BAS Agent portals To lodge the Taxable payments annual report via the portals you need to create an electronic annual report data file using accounting software. You then login to the portals using your AUSkey, and lodge the annual report via the file transfer function.
- Standard Business Reporting (SBR)External Link – To lodge the Taxable payments annual report using SBR, you will need SBR-enabled accounting software. By using SBR, you are supplying the information directly from an approved accounting software program. The software program will provide validation and confirm receipt of the report.
Duration 3:39. A transcript of How to lodge your taxable payments annual report online is also available.
If you want to lodge a paper form, you must complete and send the Taxable payments annual report to us. You can't use copies of this form you've printed or photocopied yourself – you must use forms we've printed. You can obtain forms by noting the full title or NAT number and either:
The paper form allows you to report up to nine contractors. If you have more than nine contractors, you will need to order additional forms.
Avoid common mistakes
Here are some tips to help you save time and get your annual report lodged correctly:
- Complete your details ensuring you are providing the correct name and ABN of your business.
- Fill in your contact details so if we have any questions, we can check these with you quickly and easily over the phone.
- Check your contractors' details (ABN, name, address) to confirm they are correct. It is a good idea to check their ABN by using ABN LookupExternal Link
- When you receive an invoice, check the ABN on the invoice matches the ABN on your record for that contractor. Ensure you create a new contractor record if necessary. Where a contractor's ABN changed during the year, you will need to include the two payee records in your annual report.
- Check the right amounts are at the right labels. Do not include cents or strike out boxes or add zeros to boxes that are not used. For example, if the total amount you paid a contractor during the year was $13,579.20, ignore the cents and show the amount as follows
- Only complete the Total tax withheld where ABN not quoted field if you have withheld an amount because a contractor did not provide you with their ABN. Do not include any other amounts in this field. If you did not withhold, leave this field blank.
- For each contractor, include the total amount of GST you paid for the year in the Total GST paid field. This will show how much GST they charged on their invoices. You can check if the contractor is registered for GST by using ABN LookupExternal Link on our website or via the ATO app.
- Only report details of contractors who provided you with building and construction services.
- Refer to the list of occupation and work activities considered to be building and construction services.
- You cannot lodge the report in formats such as photocopied forms, scanned images of forms, screen prints, spreadsheets, word processing files (for example .pdf, .doc. .xls, .jpg, .tif) or on electronic media (such as CD-ROM, DVD, USB, floppy or zip disk). These formats are not acceptable for this annual report.