Lodging your TPAR

Your Taxable payments annual report (TPAR) is due by 28 August each year. Penalties may apply for not lodging your TPAR by the due date.

Use the lodgment method that best suits your business:

• Lodging online
• Business and sole traders
• Government
• Tax professionals
• Lodging on paper

Note: Government entities must lodge online.

See also:

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

Lodging online

Lodging online is a secure and quick way to meet your reporting obligations. There are inbuilt checks to ensure you complete the report correctly. You'll receive an online confirmation once your TPAR is lodged.

Next steps:

• Business and sole traders
• Government

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 online through either:

• the ATO Business Portal, using the file transfer function
• directly through your business software if it's SBR-enabledExternal Link – talk to your adviser or software provider about SBR-enabled software.

You will receive validation and a confirmation that the report has been lodged.

If you don’t have business software

If you don’t have business software that offers TPAR, you can lodge online through either:

• the 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.

To use the Business Portal you need an Australian business number (ABN)External Link and a secure credential such as myGovID and Relationship Authorisation Manager (RAM).

Your tax or BAS agent can also lodge on your behalf.

See also:

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

Government

Government entities must lodge online through the ATO Business Portal, using the file transfer function.

To use the Business Portal you need an Australian business number (ABN)External Link and a secure credential such as myGovID and Relationship Authorisation Manager (RAM).

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 lodgments in the History section
• 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)

Lodging on paper

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

In order to avoid unnecessary delays in your lodgment being processed, make sure you:

• use the original coloured form you order from us
• do not use photocopies of the form
• do not send in formats such as scanned images of forms, screen prints, spreadsheets or word processing files (for example, .pdf, .doc, .xls, .jpg, .tiff), as we cannot accept these.

Note: Government entities cannot lodge on the paper form.

Ordering the form

You can order the form either:

• 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.