If your business pays contractors to deliver any of these services on your behalf, you may need to lodge a Taxable payments annual report (TPAR) online by 28 August:
- building and construction
- cleaning
- courier and road freight
- information technology (IT)
- security, investigation or surveillance.
TPAR help us keep things fair for all businesses by making sure contractors report all their income.
On your TPAR, you need to record the:
- contractor’s name, address and ABN
- total amount you paid them for the previous financial year – including any GST and cash payments.
You can find these details on your contractor’s invoice. It’s the same information you use to claim income tax deductions through your tax return, and GST credits through your business activity statement.
Lodging your TPAR online is quick and easy using SBR-enabled softwareExternal Link or through Online services for business. Your registered tax professional can also lodge on your behalf.
Penalties may apply for overdue TPAR. We’ll no longer be accepting paper lodgments after 28 August 2025, so it’s important to make sure you’re set up for online lodgment.
Need help?
For more information on lodging your TPAR, visit ato.gov.au/TPAR or speak to your registered tax professional. You can also watch our Essentials to strengthen your small business TPAR courseExternal Link to help you understand your TPAR obligations.
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