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  • Not required to lodge

    Tell us if you don’t need to lodge to avoid unnecessary follow up.

    The first Taxable payments annual report (TPAR) – for businesses that provide cleaning or courier services – is due by 28 August 2019.

    Businesses

    Complete the online form Taxable payments annual report – not required to lodge if your business provided:

    • building and construction services but   
      • you're no longer primarily in the building and construction industry, or
      • you didn't pay contractors for building and construction services.
       
    • cleaning services but  
      • the total of payments you received for cleaning services for the financial year is less than 10% of your current or projected GST turnover, or
      • you haven't paid any contractors for cleaning services.
       
    • courier or road freight services but  
      • the total of payments you received for courier and road freight services for the financial year is less than 10% of your current or projected GST turnover, or
      • you haven't paid contractors for courier or road freight services.
       
    • IT services but
      • the total of payments you received for IT services for the financial year is less than 10% of your current or projected GST turnover, or
      • you haven't paid contractors for IT services.
       
    • security, investigation or surveillance services but
      • the total of payments you received for security, investigation and surveillance services for the financial year is less than 10% of your current or projected GST turnover, or
      • you haven't paid contractors for security, investigation or surveillance services.
       

    Note: For cleaning services, courier services, IT services, road freight services, and security, investigation or surveillance services, the Taxable payments annual report – not required to lodge form does not need to be lodged before 1 July 2020.

    If your main business activity no longer matches the industry type you selected when you registered your business, you must update your ANZSIC business activity and industry code details on the Australian Business Register and include your correct main business activity on your next tax return.

    Reporting the main business activity correctly ensures we can correctly identify the industry you are in and send you the information you need.

    Next step:

    See also:

    Government entities

    Government entities don't need to lodge a TPAR if they are exempt from reporting.

    If your government entity didn't make any payments to contractors for services, or pay any grants to recipients who have an ABN, you should complete the Taxable payments annual report – Not required to lodge online form.

    Next step:

    See also:

    Last modified: 20 Dec 2018QC 51598