Lodging your TPAR
Your Taxable payments annual report (TPAR) is due by 28 August each year. Penalties may apply for not lodging your annual report by the due date.
If you're a business you can:
If you're a tax professional you can lodge online.
If you're a government entity you must lodge online.
The TPAR will not be accepted and cannot be lodged in formats such as photocopied forms, scanned images of forms, screen prints, spreadsheets or word processing files (for example .pdf, .doc, .xls, .jpg, .tiff).
See also:
Lodging online
Lodging online is a quick and secure way to meet your reporting obligation. It ensures you complete the report correctly (using inbuilt checks) and provides you with an online confirmation once your report is lodged.
Using business software
If you have business software that can create a TPAR data file to the required specificationsExternal Link, you can lodge online through either:
You will receive validation and a confirmation receipt that the report has been lodged.
Government entities cannot lodge via SBR-enabled software.
If you don’t have business software
If you don’t have business software that offers TPAR, you can still lodge online through:
- ATO online services for individuals and sole traders – select ‘Tax’ then ‘Lodgments’ then ‘Taxable payments annual report’.
- the ATO Business Portal – select ‘Online forms’ from the menu then ‘Taxable payments annual report’.
Note: To access the ATO Business Portal you must have:
See also:
Lodging online – tax professionals
Tax agents and BAS agents can lodge the TPAR for their clients through Online services for agents.
Online services for agents allows you to:
- view your client's outstanding TPARs in the 'For action' screen, or under 'Lodgments'
- confirm previous lodgments in the history section
- lodge TPARs for your clients through the online form, removing the need to lodge by paper.
- If you've previously lodged using file transfer or via SBR-enabled software you can continue to do so.
See also:
Watch:
How to lodge your TPAR online
Lodge a paper form
If you're a business and unable to lodge online, you can order the Taxable payments annual report form (NAT 74109) online or by phoning our publications ordering service. Don't use copies of this form you've printed or photocopied yourself – you must use the coloured forms we've printed and you've ordered from us or we have sent to you.
Government entities cannot lodge using the paper form and must lodge online.
The paper form allows businesses to report up to nine contractors. If you have more than nine contractors, you will need to order more than one form.
When completing the form:
- check that you have entered the correct amounts at the correct labels
- don't include cents
- don't add zeros or any other marks in boxes that are not required.
For example, if the total amount you paid a contractor during the year was $13,579.60, 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.
Next steps:
You need to lodge your Taxable payments annual report (TPAR) by 28 August. Businesses can do this online or by paper form. Government entities must lodge their report online.