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Lodge your TPAR

Work out how you can lodge your Taxable payments annual report (TPAR).

Last updated 25 August 2021

If you are a sole trader, business, tax professional or government entity, this information will help you lodge your Taxable payments annual report (TPAR).

The TPAR is due by 28 August each year.

Watch the video for more information on how to lodge your TPAR:

Media: How to lodge your TPAR
https://publish.viostream.com/play/bd1bdiunjr5ooeExternal Link (Duration: 00:10)

Prepare to lodge

Before you lodge, you should:

  • keep records, including the contractor's:
    • name
    • address
    • Australian business number (ABN)
    • amount you paid, including goods and services tax (GST)
     
  • check if your business software can prepare and lodge the TPAR

See the TPAR contractor details you must report.

Watch to learn how to keep good records for your TPAR:

Media: How to keep good records for Taxable payments annual report
https://tv.ato.gov.au/ato-tv/media?v=bd1bdiunjr5x3pExternal Link (Duration: 01:06)

Lodging your TPAR

To meet your reporting obligations, lodge using the method that works for your situation:

If you do not need to lodge, see TPAR Non-lodgment advice.

To update or correct the payee (contractor) details, see Amend a lodged TPAR.

Sole traders and businesses

Use business software if:

If you do not have business software, use:

Tax professionals

Tax and BAS agents can lodge a TPAR for clients using:

Online services for agents allows you to:

  • view a client's outstanding TPARs in the For action screen or under Lodgments
  • lodge TPARs for your clients through the online form
  • save and resume draft TPARs for your clients before lodging
  • confirm previous lodgment dates and access receipts in the History section.

Government entities

Use business software if:

If you do not have business software, use:

Online services allow you to:

  • save and resume your draft TPAR before lodging
  • confirm previous lodgment dates and access receipt ids in the History section.

Government entities cannot lodge using the paper form.

Paper form

Sole traders and businesses can order a paper form online through the ATO publications ordering service: Taxable payments annual report (NAT 74109) formExternal Link

To understand how to complete the form, view TPAR form instructions

We cannot process TPAR forms that are:

  • photocopies of the form
  • scanned images of forms
  • spreadsheets
  • word processing files (.pdf, .doc, .xls, .jpg, .tiff).

Send your completed form by mail

Mail us at:

Australian Taxation Office
PO Box 3128
PENRITH  NSW  2740

Contractor information must be provided when completing a Taxable payment annual report (TPAR).

If you do not need to lodge a Taxable payments annual report (TPAR), you can submit a Non-lodgment advice form.

How to amend a lodged Taxable payments annual report (TPAR) form to correct payee (contractor) details and amounts.

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