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  • Correcting a lodged report

    After lodging your Taxable payments annual report (TPAR), you may find some information you've reported is incorrect or you need to add a new payee.

    You need to tell us if you:

    • provided incorrect amounts in any of the amount fields – Total GST, Gross amount paid or Total tax withheld where ABN was not quoted
    • provided an incorrect ABN or name in the payer or any of the payee fields
    • need to add a new payee

    If you are a government entity, you also need to let us know if you provided an incorrect grant name.
    You don't need to tell us if the only items wrong are payer or payee addresses or phone numbers.

    On this page:

    Correcting amounts reported

    If any amount fields (Total GST, Gross amount paid or Total tax withheld where ABN was not quoted) have been reported incorrectly, you'll need to provide an amended TPAR. The amended report needs to include the:

    • ABN, name and address details for the affected payee exactly the same as in the original report
    • corrected amounts.

    Only include in the amendment the affected payees where the amounts reported need to be corrected. Complete all the payee fields for these payees and show the amounts as they should have been reported.

    How to lodge an amendment

    If your report was lodged online using business software that offers TPAR, you can generate an amended report using your software. Contact your software provider for further advice on how to generate an amended report.

    If your report was not lodged online using business software that offers TPAR, you can amend the report via:

    • the TPAR online form available through ATO online services for individuals and sole traders or the ATO Business Portal. To amend
      • select History
      • select Lodge/Amend
      • select the financial year using the dropdown
      • at Payee details select Add
      • select Payee amendment
      • type in all the information
      • when you have completed all the information select the declaration then Submit
       
    • the paper form Taxable payments annual report (NAT 74109). Mark the 'amending an annual report' field with an 'X' and send the amended annual report form to the address on the front of the form.

    Tax and BAS agents can lodge TPAR amendments for their clients through Online services for agents.

    Next steps:

    Correcting an ABN or name

    If your original TPAR included one or more incorrect ABNs, names (for either the payer or payee) or grant names, you do not submit an amended report.

    You can correct this by sending us the following information:

    • your ABN
    • your name
    • your contact details (email address and/or phone number so that we can contact you if any information needs to be checked)
    • the year of the annual report you want to be corrected (for example, 2018 TPAR)
    • the payee and/or payer details that were reported and need to be corrected
    • the payee and/or payer details as they should have been reported
    • for government entities, the correct grant name
    • the reason for the change or explanation of how you made the mistake.

    Next step:

    Send it to us:

    • online using the ATO portals' message function        
      • once you have logged into the ATO portal, select 'Mail' from the menu.
      • to send a message, select topic 'Debt and lodgment' and subject 'Taxable Payments Annual Report'
       
    • by post to
      Australian Taxation Office
      PO Box 3575
      ALBURY  NSW  2640

    See also:

    Adding a new payee

    To add a new payee, you need to lodge another TPAR including all the information for the new payee.

    Next steps:

    Last modified: 10 Jul 2019QC 51599