Lodging your TPAR

Your Taxable payments annual report (TPAR) is due by 28 August each year.

Use the lodgment method that best suits your business:

• Lodge electronically
• Business and sole traders
• Government
• Tax professionals
• Paper lodgment

Lodge electronically

Lodging electronically is a quick and secure way to meet your reporting obligations.

There are inbuilt checks to help you complete the report correctly. You'll also receive an online confirmation once your TPAR is lodged.

Watch:  

Business and sole traders

Using business software

If you have business software that can create a TPAR data file to the required specificationsExternal Link, you can lodge electronically through:

• the ATO Business Portal, using the file transfer function
• your business software if it's SBR-enabledExternal Link – talk to your software provider if you are unsure.

If you don’t have business software

Your business or you (if you are a sole trader) can lodge online through:

• ATO Business Portal – select Online forms from the menu, then Taxable payments annual report
• Online services for individuals and sole traders (myGov account) – select Tax, then Lodgments, then Taxable payments annual report.
• your tax or BAS agent.

To use the Business Portal you need an:

• Australian business number (ABN)External Link and
• secure credential myGovID and Relationship Authorisation Manager (RAM).

See also:

• Accessing online services with myGovID and RAM
• Getting started with ATO online services (myGov)

Government

Government entities must lodge electronically through the ATO Business Portal, using:

• file transfer function, or
• TPAR online form – select Online forms from the menu, then Taxable payments annual report.

To use the Business Portal you need an:

• Australian business number (ABN)External Link and
• secure credential such as myGovID and Relationship Authorisation Manager (RAM).

Reporting through the ATO TPAR online form will allow you to:

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

Note: Government entities cannot lodge via SBR-enabled software or the paper form.

Next steps:

• ATO Business portal
• myGovID and Relationship Authorisation Manager (RAM)

Tax professionals

Tax agents and BAS agents can lodge TPARs for their clients by using:

• file transfer or via SBR-enabled software
• Online services for agents

To access Online services for agents you need a secure credential such as myGovID and Relationship Authorisation Manager (RAM).

Online services for agents allows agents to:

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

Next steps:

• Online services for agents
• myGovID and Relationship Authorisation Manager (RAM)

Paper lodgment

If you cannot access any of the electronic options, you can lodge a paper Taxable payments annual report (NAT 74109) form.

• We cannot process TPAR that are: photocopies of the form
• scanned images of forms
• spreadsheets, or
• word processing files (.pdf, .doc, .xls, .jpg, .tiff).

Note: Government entities cannot lodge on the paper form.

Order a TPAR paper form

You can order the form:

• online through the ATO publications ordering serviceExternal Link – insert the NAT number 74109 in the search bar
• by phoning our automated Publications ordering service on 1300 720 092.

See also:

• Correcting a lodged report
• Failure to lodge on time penalty
• TPAR Non-lodgment advice