We collect TPAR data to help us identify contractors who under-report their income. This lets us level the playing field for honest businesses.
If your business pays contractors for Taxable payments reporting system (TPRS) services, you may need to lodge a Taxable payments annual report (TPAR) by 28 August each year.
We’ll apply penalties to businesses that have:
- not lodged their TPAR from 2025 or previous years
- been issued 3 reminder letters about their overdue TPAR.
Last year, we issued just over $5 million in penalties.
If you don’t need to lodge a TPAR, you can submit a non-lodgment advice (NLA) form. If you no longer pay contractors, you can also use this form to indicate you won’t need to lodge a TPAR in the future.
Find out more about how to prepare, record and report your TPAR.
Remember, a registered tax practitioner or BAS agent can help you with your TPAR lodgment obligations.
Keep up to date
We have tailored communication channels just for small businesses – so you’ll always be up to date with the latest information and changes relevant to you.
Explore more articles in our Small business newsroom.
Subscribe to our free:
- monthly Small business email newsletterExternal Link
- email notifications about new and updated information on our website – just select the Business and organisations category to get updates relevant to you, including more articles like this one.