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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 following amount fields    
      • Total GST
      • Gross amount paid
      • Total tax withheld – where an Australian business number (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're 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 that are wrong are payer or payee addresses or phone numbers.

    On this page:

    Correcting amounts reported

    If any amount fields have been reported incorrectly for Total GST, Gross amount paid or Total tax withheld where the ABN was not quoted, 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, or your software does not allow you to amend the TPAR, you can amend the report by either lodging your amendment online or by lodging your amendment on the paper form.

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

    Lodging your amendment online

    The TPAR online form is available through ATO online services for individuals and sole traders (in myGov) or Online services for business. To lodge an amendment:

    • select Lodgments from the top menu then Taxable payments annual report
    • select History
    • select Prepare/Amend
    • select the financial year using the drop-down menu
    • at Payee details select Add
    • select Payee amendment
    • type in all the information
    • once you have provided accurate and complete information complete the declaration then Submit.

    Next steps:

    Lodging your amendment on the paper form

    On the TPAR paper form Taxable payments annual report (NAT 74109) mark the Amending an annual report field with an X. Only include payees where an amount field needs to be changed. Complete all fields and show the amounts as they should have been reported. Send the amended annual report form to the address on the front of the form.

    See also:

    Correcting an ABN, name or year

    If your original TPAR included one or more incorrect ABNs or names (for either the payer or payee), or grant names, or an incorrect year, you don't need to submit an amended report.

    Instead, you can correct this by sending us:

    • your ABN
    • your name
    • your contact details (email address and/or phone number so we can contact you if any information needs to be checked)
    • the year of the annual report you want corrected (for example, 2018 TPAR)
    • the correct year (if the annual report was lodged with an incorrect year or no year)
    • the payee or payer details (or both) that were reported and need to be corrected
    • the payee or payer details (or both) as they should have been reported
    • for government entities, the correct grant name
    • the reason for the change or an explanation of how you made the mistake.

    You can send this information to us either online or by post.

    To send your correction online use the secure mail function:

    • log in to Online services for business
    • select Communication from the menu then Secure mail
    • select new then select topic Debt and lodgment
    • select the subject Taxable Payments Annual Report
    • provide your information and Send.

    If you're a tax professional, you can also send the information to us via Practice mail using Online services for agents.

    If you'd like to post your correction, mail it to us at:

    Australian Taxation Office
    PO Box 3575
    ALBURY  NSW  2640

    See also:

    Adding new payees

    To add a new payee, you need to lodge another TPAR including:

    • all your information as the payer
    • the information for the new payee (or payees).

    Next step:

    Last modified: 08 Apr 2021QC 51599