Lodging a tax return for your business

You need to lodge a tax return if you carried on a business, even if your business hasn't earnt any income. There’s no threshold for business income. What you need to report and how you lodge your annual tax return for your business depends on your type of business entity.

To help you get it right at tax time, whether you use a tax agent or lodge your own tax return, see:

• Income and deductions for business
• Supporting your small business
• Tax time toolkit for small business

Sole traders

If you operate your business as a sole trader, you must lodge a tax return, even if your income is below the tax-free threshold. This includes:

• tax return for individuals, including the supplementary section
• business and professional items schedule for individuals.

In your return, report:

• your business income
• business deductions you can claim
• other income, such as salary and wages (from a payment summary or income statement), dividends and rental income
• any deductions you can claim as an individual.

You don't have to work out the amount of tax you are liable to pay. We'll do this for you when you lodge and issue an assessment showing either the amount of tax owing to us or your refund. If you have paid PAYG instalments during the income year, we'll automatically credit these instalments to you in your assessment.

How to lodge

You can lodge your Individual tax return:

• online with myTax
• with a registered tax agent
• by paper.

Lodging your tax return online with myTax or through an agent is the fastest way to get your return finalised. Most refunds for paper tax returns are finalised within 50 days of lodgment. If you need to lodge by paper, contact us.

When to lodge

If you're lodging your own your tax return, it is due by 31 October. If you lodge through a registered tax agent, they’ll tell you when they will lodge your tax return.

Partnerships and partners

If you operate your business as a partnership, the partnership lodges a partnership tax return, reporting the partnership's net income (assessable income less allowable expenses and deductions).

As an individual partner, you report on your individual tax return:

• your share of any partnership net income or loss
• any other assessable income, such as salary and wages (shown on a payment summary), dividends and rental income.

The partnership doesn't pay income tax on the income it earns. Instead, you and each of the partners pay tax on the share of net partnership income you receive.

How to lodge

You can lodge a partnership tax return:

• using standard business reporting (SBR) enabled software – find out how at Online services for business
• with a registered tax agent
• by paper.

When to lodge

If you lodge the partnership tax return yourself, it is due by 31 October. If you lodge through a registered tax agent, they’ll tell you when they will lodge your tax return.

Trusts and beneficiaries

If you operate your business through a trust:

• the trustee lodges a trust tax return
• each trust beneficiary lodges their own tax return, such as a company or individual tax return.

The trust reports its net income or loss. This is the trust's assessable income less deductions.

If you are the beneficiary of a trust, you report on your tax return:

• any income you receive from the trust
• any other assessable income such as
  • dividends
  • rental income
  • salary and wages (on an individual's payment summary or income statement).

How to lodge

You can lodge a trust tax return:

• using standard business reporting (SBR) enabled software – find out how at Online services for business
• with a registered tax agent
• by paper.

When to lodge

If you lodge the trust tax return yourself, it is due by 31 October. If you lodge through a registered tax agent, they’ll tell you when they will lodge your tax return.

Companies

If you operate your business through a company, the company needs to lodge a company tax return.

The company reports its taxable income, tax offsets and credits, PAYG instalments and the amount of tax it is liable to pay on that income or the amount that is refundable.

The company's income is separate from your personal income.

Deregistered companies

A company must lodge a final tax return prior to closing the business and being deregistered by the Australian Securities and Investments Commission (ASIC). Once a company has been deregistered, you can no longer lodge a company tax return – and we cannot process it.

To lodge a company tax return, you can consider reinstating a company after deregistrationExternal Link with ASIC.

How to lodge

You can lodge a company tax return:

• online using standard business reporting (SBR) enabled software. You must use SBR-enabled software to lodge online. You are not able to lodge directly in Online services for business
• with a registered tax agent
• by paper.

When to lodge

If you lodge the company tax return yourself, you need to check the due date. Generally, the lodgment and payment date for small companies is 28 February. If there are any prior year returns outstanding, the due date will be 31 October.

If you lodge through a registered tax agent, they’ll tell you when they will lodge your tax return.

You need to lodge a PAYG withholding report at the end of each financial year if your business withheld amounts from payments to:

• employees
• non-residents (interest, dividend and royalty payments)
• foreign residents
• businesses that do not quote an ABN.

Next steps  

• Read about obligations for PAYG withholding annual reporting

See also  

• PAYG withholding due dates

The fringe benefits tax (FBT) year runs from 1 April to 31 March.

If you have an FBT liability during that year, you must lodge an FBT return and pay the total FBT amount you owe for the year by 21 May.

Payment due date change for agents

From 2021 the payment due date for FBT payments has changed if you have a tax agent that lodges your FBT return. Payment is now due on 25 June if lodging electronically. This change is in response to feedback provided by the community.

Next steps:

• How to report, lodge and pay FBT

If you are eligible to lodge an annual GST return, you must lodge and pay any amounts owing by the date shown on the front of the return.

This date will be the same date your income tax return is due to be lodged.

If you don’t need to lodge an income tax return, the due date will be 28 February following the end of the annual tax period.

Find out about

• How to complete and lodge your return
• Eligibility to continue to report GST annually

If you have no activity to report

If you have no activity to report for the period, you can simply phone our automated service to record a nil return.

Next step

• Phone our business direct self-help service on 13 72 26 to record a 'nil Annual GST return'.

To use the service you will need your tax file number (TFN) or Australian business number (ABN) and the document identification number from your annual GST return.

This is an automated service available 24 hours a day.

Alternatively, you can lodge your paper form with the declaration signed but the other labels blank.

See also

• GST (due dates)

Paying quarterly GST instalments and reporting annually

You are eligible to pay quarterly GST instalment amounts advised by us and report your GST information annually, if you:

• carry on a business with an aggregated turnover of less than $10 million
• do not carry on a business but your GST turnover is $2 million or less.

If we work out that you are eligible, your activity statement will have your instalment amount pre-printed at option 3. If you choose this option, it will be pre-selected for you on subsequent activity statements until you're eligible to choose an option again.

Paying and reporting GST annually

You must assess your eligibility to report and pay GST annually as at 31 July each year. You can't continue to report and pay GST annually if on this date:

• your projected GST turnover meets the GST registration turnover threshold, that is    
  • $75,000 for businesses and other 'enterprises'
  • $150,000 for non-profit organisations
   
• you are required to register for GST for some other reason – for example, because you provide taxi travel.

You must advise us if you are no longer eligible to report and pay GST annually. We will then change your GST reporting cycle to monthly or quarterly with effect from 1 July and send you the correct activity statements to lodge.

Working out your projected GST turnover

To estimate your projected GST turnover as at 31 July you need to add:

• the total GST-exclusive price of the taxable and GST-free sales you have made or expect to make for the month of July
• the total GST-exclusive price of the taxable and GST-free sales you expect to make for the next 11 months.

You should not include any sales involving the transfer of ownership of a capital asset of yours, or sales made or likely to be made solely when ceasing or substantially and permanently reducing the size or scale of your enterprise.

See also:

• Working out your GST turnover

Cancelling your annual election

If you no longer wish to report and pay GST annually, you can revoke your annual election and report GST quarterly or monthly. You must notify us by 28 October to change your reporting requirements for the financial year. Otherwise you will remain on annual reporting for the remainder of the year and your election will be revoked from 1 July of the following year.

We may review your eligibility for the annual election if you are not meeting all of your obligations.

Businesses and government entities who make payments to contractors may need to report these payments and lodge a Taxable payments annual report (TPAR).

Contractors can include subcontractors, consultants and independent contractors. They can operate as sole traders (individuals), companies, partnerships or trusts.

A TPAR must be lodged by 28 August each year.

Watch the introduction to the taxable payments reporting system (TPRS). Learn when to lodge a TPAR, what payments are reportable, and how contractors and businesses who are paid or pay for TPRS services can meet their obligations:

Some businesses and government entities need to lodge a Taxable payments annual report (TPAR) for payments made to contractors or subcontractors for certain services during the financial year.

Some government entities need to report grants paid to people or organisations with an Australian business number (ABN)

A TPAR must be lodged by 28 August each year.

Taxable payment reporting system services

The services that come under the Taxable payment reporting system (TPRS) are:

• building and construction 
• cleaning 
• courier and road freight 
• information technology (IT) 
• security, investigation or surveillance.

If your business provides these services and pays contractors to deliver them, you may need to lodge a TPAR.

When your business provides TPRS services and other unrelated services

If your business provides both courier and road freight services, you must combine the payments you receive for both these services. Do this when you work out if you need to lodge a TPAR.

If TPRS services are only part of the services your business provides, you need to work out what percentage of the payments you receive are for TPRS services each financial year. You do this to determine if you need to lodge a TPAR.

This doesn't apply to building and construction services you provide.

If the total payments you receive for TPRS services are:

• 10% or more of your business income: you must lodge a TPAR
• less than 10% of your business income: you do not need to lodge a TPAR.

Steps to work out if you need to lodge

Step 1: calculate your total payments received from contractors for each relevant service.

Add up all payments your business received for each relevant TPRS service during the financial year. Include payments received when employees, contractors or sub-contractors performed services on your behalf.

Step 2: calculate your current or projected business income

If you have been operating your business for:

• the full financial year: use your current business income for the year
• less than 12 months of the financial year: use your projected business income. Do this by working out what your business income will be for the next full financial year.

Step 3: calculate what percent of your business income is from a relevant service

Calculate this percentage by using the following formula for each financial year:

Total payments received for a relevant service ÷ current or projected business income x 100 = %

You must lodge a TPAR if:

• 10% or more of your business income for the financial year is from a relevant service
• you made payments to contractors for a relevant service during the year.

If you need to lodge a TPAR, report the total contractor payments made to each contractor for the relevant service provided on your behalf.

Payments you need to report

You must report by 28 August each year.

Report payments made to contractors or subcontractors for the following services:

• building and construction services
• cleaning services
• courier services
• road freight services
• IT services
• security, investigation or surveillance services

Report the total payment amount if an invoice you receive from a contractor includes both labour and materials.

Payments you don't need to report

You don't need to report the following payments in your TPAR:

• payments for materials only
• incidental labour
• unpaid invoices after 30 June: only report payments you made on or before 30 June each year
• workers engaged under a labour hire or on-hire arrangement. This includes a labour hire firm that hires workers under a labour-hire arrangement to provide services
• pay as you go (PAYG) withholding payments. For example, you don't report payments to employees. Report these payments through the PAYG withholding annual report or Single Touch Payroll (STP)
• payments to foreign residents for work performed in Australia. These payments are generally subject to PAYG foreign resident withholding. If the payments are not subject to PAYG withholding, then you need to report them in a TPAR
• foreign residents for work performed overseas
• contractors who do not quote an Australian business number (ABN)
• payments in consolidated groups
• payments for private and domestic projects.

Incidental labour

Exclude the labour amount for invoices that list both materials and labour. Do this if the labour is incidental to the supply of materials.

Contractors who do not quote an ABN

If an ABN is not provided, you may need to withhold an amount from the payment for that supply under the PAYG withholding arrangements.

Report the amounts withheld in either the:

• TPAR
• PAYG payment summary – withholding where ABN not quoted form (NAT3448).

Only report this information in one of these annual reports, not both.

Payments within consolidated groups

If you're in a consolidated or multiple entry consolidated group for income tax purposes, you don't need to report payments made to another member of that same group.

This is because members of a consolidated group or multiple entry consolidated group are taxed as a single entity.

You only need to report payments to contractors for services who are outside the consolidated group.

Payments for private and domestic projects

You don't need to report if you are:

• an individual who is not running a business and you make payments to contractors for services  
  • for example, if you are a homeowner building or renovating your main residence
• a business making payments to contractors for services for private purposes  
  • for example, cleaning your own home.

If the work is related to carrying on a business, the amounts paid to the contractors for this work must be reported. These are payments that businesses can claim as a tax deduction.

Taxable payments reporting worksheet

The Taxable payments reporting worksheet (PDF 75KB)This link will download a file helps you record details of payments made to contractors for services.

You can use the details you have recorded in this worksheet to complete your TPAR.

The worksheet is for your records only, don't send this to us.

When a government entity must lodge a TPAR

Federal, state, territory and local government entities must report:

• the total payments they make to an entity, wholly or partly, for providing services
• federal, state and territory entities also report the total grants paid to people or organisations that have an ABN
• by 28 August each year.

Local government entities don't need to report grants.

Some government entities do not need to lodge a TPAR.

Government entities that must report

Government entities that must report include:

• federal government departments
• executive or statutory agencies
• statutory authorities
• state or territory government departments and agencies
• local governing bodies established by or under state or territory law
• government-owned corporations
• organisations that are either established
  • by the federal government, a state or a territory (whether under a law or not) to carry on an enterprise
  • for a public purpose by an Australian law 
  • can be separately identified because of their location or nature of the activities they carry on, (this includes organisations that are part of a department or branch). 

Government entities that don't report

Some government entities are exempt from lodging a TPAR. However, these exemptions don't apply to departments of the Commonwealth, a state or territory.

Government entities are exempt if they are:

• providers of education courses
• providers of childcare, including registered carers and providers of approved childcare services
• hospitals
• providers of medical services
• cemeteries, cemetery boards or authorities
• ministerial councils or related bodies, including those established by the Council of Australian Governments
• Aboriginal land councils
• national law bodies established under laws enacted by the states and territories
• public museums, public libraries or public art galleries
• community associations, for example, parents and friends' associations
• industry or professional associations, including registration and licencing boards and advisory councils
• water catchment authorities, catchment councils and natural resource management boards
• trustees of trusts or managers of funds established for the public benefit or in the public interest
• superannuation funds
• defence force mess halls, canteens, brigades or clubs
• public zoological gardens, public botanical gardens, public parks, public reserves or public alpine resorts
• commissions of inquiry or Royal Commissions
• courts or tribunals
• Commonwealth, state or territory Houses of Parliament
• community-based volunteer emergency services. For example, Country Fire Associations, volunteer fire brigades and State Emergency Services
• entities with the primary purpose of promoting the arts
• entertainment, recreation or sporting venues. This includes showgrounds, stadiums and racecourses, or entities with the primary purpose of managing such venues
• seaports or airports
• prisons, detention centres, remand centres or corrections offices
• embassies or consular offices.

A non-exempt government entity must report payments to us even if they are making payments on behalf of an exempt government entity.

Payments for services to report

Federal, state, territory and local government entities need to report payments made to an entity, wholly or partly, for providing services in the TPAR. This includes payments made to overseas suppliers and governments.

Services can include actions that:

• a business performs
• provide you with assistance or support
• may be performed on goods or in conjunction with the supply of goods. For example, a supplier delivers goods and then performs an installation
• are performed as part of trade or commerce
• may be performed under a contract but not an employment contract.

If you receive invoices that include both goods and services, whether itemised or combined, report the whole amount of the payment. Do this unless the supply of the services is incidental to the supply of goods.

Payments you do not need to report

You don't need to report payments made:

• for goods only, which includes any form of tangible property
• made to other Australian government entities
• made electronically by  
  • BPAY
  • recurring direct debit
  • credit or debit card
  • third-party payment processors facilitating any of the above methods 
• for telephone and internet services
• for electricity, water, sewerage or gas
• for transportation of employees. This includes airfares, taxi fares, train or bus fares, or fares for water transport
• for insurance
• for accommodation in commercial premises, (for example, rent payments)
• for accommodation in a hotel, motel, inn, hostel, boarding house, caravan park or camping ground
• for a lease of goods
• for the creation, grant, transfer, assignment or use of a right under licence, (for example, a licence to use a software product)
• for financial supplies( for example, bank fees)
• for membership to a professional association or body
• for services relating to court or tribunal functions, ( for example, payments to jurors, witnesses or advocates for minors).

Speak to your software provider on how best to exclude these payments from your report. However, we will accept these types of payments if it creates an increased administrative burden to exclude them.

Unpaid invoices as of 30 June each year

Only report payments that have been paid on or before 30 June each year.

For example, if you receive an invoice in June but you don't pay that invoice until July, report that payment in the next financial year (the year you paid it).

PAYG withholding payments

Report PAYG withholding payments in your PAYG withholding annual report or through Single Touch Payroll (STP).

Don't report in PAYG withholding payments in your TPAR.

Examples include payments to:

• employees
• workers engaged under a voluntary agreement to withhold
• workers engaged under a labour-hire or on-hire arrangement, (this includes a labour hire firm that hires workers under a labour-hire arrangement to provide services).

Payees who don't quote an ABN

If an ABN is not provided, you may need to withhold an amount from the payment for that supply under the PAYG withholding arrangements.

Report the amounts withheld in either the:

• TPAR
• PAYG payment summary withholding — where ABN not quoted.

Report this information in one of these annual reports, not both.

If a supplier does not provide an ABN, see Statement by a supplier not quoting an ABN.

Grants paid to people or organisations

Federal, state and territory government entities only need to report grants paid to people or organisations that have an ABN. This includes grants paid to not-for-profit organisations that have an ABN.

Grants don't need to be reported if:

• you are a local government entity
• the grant was paid to an individual who does not have an ABN
• the grant was paid to another government entity.

What is a grant

Grants can take many forms. They can include:

• subsidies
• rebates
• sponsorships and similar arrangements.

Grants usually:

• are explicitly tied to a government policy or goal
• are disbursed on a one-off or longer-term basis. They are not provided as ongoing, permanent funding
• require recipients to submit applications to receive grants
• have conditions attached. For example, reporting obligations or the requirement to include government logos on marketing materials
• don't need to be repaid.

Refer to your jurisdiction’s financial management guidance on what programs are considered grants. For example, federal government entities should refer to the Commonwealth grants rules and guidelines.

If multiple grant payments were made:

• Under the same grant program name, to the same business in a financial year, each payment may be reported separately or added together. If added together, the date of the grant payment can be reported at the end of the relevant financial year (for example, 30 June 2021).
• Under different grant programs to the same business in a financial year, the total of the payments made in the relevant financial year under each program name must be reported separately.

Non-assessable non-exempt grants

Some grants that you report may be treated as non-assessable non-exempt (NANE) government income for tax purposes. Examples of these grants include:

• COVID-19 business support payments
• Natural disasters
• Water infrastructure improvement payments

For information about how to report a NANE payment in your TPAR go to TPAR contractor details to report.

If a grant is NANE income for a recipient, they don't need to include the amount in their assessable income. For more information on how grant recipients can treat grant amounts as NANE income, see Non-assessable non-exempt government grants for grant recipients.

COVID-19 business support payments

Eligible government COVID-19 business support payments may be NANE income for tax purposes.

There are 2 types of government grant and support programs, under which COVID-19 payments to support businesses may be non-taxable (NANE).

These are:

• state and territory grants relating to the recovery from COVID-19 paid in the 2020–21 or 2021–22 financial year
• Australian Government support payments established under the COVID-19 Business Assistance Program paid in the 2021–22 financial year.

For the list of eligible grants and support programs that have been formally declared by the Minister under a legislative instrument to be eligible for NANE treatment, see Eligible COVID-19 business grants and support programs.

Natural disasters - storms and floods

Recovery grants

Small businesses and primary producers affected by storms and floods may be eligible to receive special disaster recovery grants.

The following storms and floods had certain categories of grants paid under the Disaster Recovery Funding Arrangements 2018External Link that are treated as NANE income:

• Cyclone Seroja (occurred on 11 and 12 April 2021) – Category C recovery grants are NANE income for the 2021–22 financial year and onwards.
• 2021 storms and floods (occurred between 19 February 2021 and 31 March 2021) – Category D recovery grants are NANE income for 2020–21 financial year and onwards.
• 2019 North Queensland floods (occurred between 25 January 2019 and 28 February 2019) – Category C or D recovery grants are NANE income for the 2018–19 financial year and onwards.

2019 North Queensland flood: restocking, replanting or farm infrastructure grants

Primary producers may be eligible to receive certain grants for replacing or repairing farm infrastructure, restocking or replanting, or a similar purpose.

These grants are NANE income for the 2018–19 financial year and later financial years if the agreement was entered into between 1 February 2019 and 1 July 2019.

Natural disasters - bushfires

• 2019 to 2020 Bushfires Relief Recovery Payments  
  • any bushfire relief recovery or benefits provided by any level of government, including  
    • Commonwealth
    • state
    • territory
    • a municipal corporation
    • a local governing body. 

Water infrastructure improvement payments

Payments for Sustainable rural water use and infrastructure programs are NANE income if the participant (recipient) chooses to have the payment treated this way. The participant can also choose to treat it as ordinary income.

For more information on the choice options and eligible programs visit Sustainable rural water use and infrastructure program.

When a business operates primarily in building and construction services

If you are running a business primarily in the building and construction industry, you must lodge a Taxable payments annual report (TPAR) if you:

• make payments to contractors or subcontractors for building and construction services
• have an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

• review if you need to lodge a TPAR
• report these payments to us on your TPAR by 28 August.

You are considered to be a business that primarily operates in building and construction services if any apply:

• in the current financial year, 50% or more of your business income is earned from providing building and construction services
• in the current financial year, 50% or more of your business activity relates to building and construction services
• in the financial year immediately before the current financial year, 50% or more of your business income was earned from providing building and construction services.

See the steps on how to Work out if you need to lodge

To determine if an entity is in the building and construction industry, see Subregulation 64(6): Taxation Administration Amendment Regulation 2012 (No.1)

What are building and construction services

Only report payments you make to contractors for building and construction services.

Contractors can be sole traders, companies, partnerships or trusts.

The definition of building and construction services is broad. It can include any of the activities listed below if they are performed on, or in relation to, any part of a building, structure, works, surface or sub-surface:

• alteration
• assembly
• construction
• demolition
• design
• destruction
• dismantling
• erection
• excavation
• finishing
• improvement
• installation
• maintenance, excluding the maintenance, service or repairs of equipment and tools
• management of building and construction services
• modification
• organisation of building and construction services
• removal
• repair, excluding the service or repairs of equipment and tools
• site preparation.

Examples of building and construction services

The following occupations and work activities satisfy the definition of building and construction services:

• architectural work, including drafting and design
• asphalt and bitumen work
• assembly, installation or erection of prefabricated houses
• block laying
• bricklaying
• building of room components, (for example, kitchens, bathroom components, laundry components, cupboards and similar components)
• cabinet making, including joinery and off-site fabrication for installation at a building site
• cable laying
• communications construction
• concreting, including formwork, pouring and finishing
• construction and sealing roads
• construction management
• decorating
• demolition
• distribution line construction
• drainage work
• dredging
• earthworks
• electrical machinery, heavy, installation (on-site assembly)
• electrical work, including electrical inspection
• electrical construction
• elevator and escalator installation and work
• engineering
• equipment rental with operator, (if there is no operator, it is rental of a good and not a building and construction activity
• erection of frames
• erection of scaffolding
• excavation and grading
• fencing
• finishing
• flood control system construction
• flooring, (for example, tiling, laying carpet, laying linoleum, timber flooring, floating floors, resilient flooring, slate tiles and similar flooring)
• foundation work
• gas plumbing
• glass and glazing work
• hanging or installing doors
• installation of fittings
• installation of hard-wired alarm systems,(for example, security, fire, smoke and similar alarms)
• installation of hot water systems
• installation of prefabricated components, (for example, kitchens, bathroom components, laundry components, cupboards and similar components)
• installation of prefabricated temperature-controlled structures
• installation of septic tanks
• installation of solar devices, (for example, hot water or electricity connections)
• installation of tanks
• installation of window frames
• installation of windows
• installation or work on devices for heating and cooling
• insulation work, (for example, walls, roofs, windows and similar structures)
• internet infrastructure construction
• irrigation system construction
• land clearing
• landscaping construction, including paving and design
• levelling sites
• painting,(for example, internal and external surfaces, including roofs)
• pile driving
• pipeline construction
• plastering or other wall and ceiling construction
• plumbing work, including plumbing inspection
• preparation of site
• project management
• rendering or other internal or external surface finishes
• retaining wall construction
• river work construction
• roofing and guttering
• sewage or stormwater drainage system construction
• stonework
• surveying
• swimming pool installation
• swimming pool construction,(for example, below ground concrete or fibreglass)
• tiling, (for example, walls and similar structures)
• timber work
• wallpapering
• waterproofing interior and exterior surfaces
• weatherboarding.

Examples of buildings, structures, works, surfaces or sub-surfaces

The following is a list of what we consider to be buildings, structures, works, surfaces or sub-surfaces:

• aerodrome runways
• apartments
• breakwaters
• bridges
• canals
• commercial buildings
• communications, internet and electrical infrastructure
• dams
• duplex houses
• electricity power plants
• elevated highway
• flats
• footpath, kerb and guttering
• furnaces
• garages
• golf courses
• harbour works
• high-rise flats
• highways
• housing buildings, including prefabricated housing
• industrial buildings
• jetties
• lakes
• mine sites
• office buildings
• oil refineries
• parking lots
• pipelines
• power plants
• railways
• roads
• semi-detached houses
• sewage storage and treatment plants
• sheds
• sports fields
• streets
• television or radio transmission towers
• tunnels
• water tanks
• waterworks.

When your business provides cleaning and other services

You must lodge a Taxable payments annual report (TPAR) if all conditions are met:

• your business provides cleaning services to other people or businesses
• you paid contractors or subcontractors to provide these cleaning services on behalf of your business
• your business has an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

• review if you need to lodge a TPAR
• report these payments to us on your TPAR by 28 August.

If cleaning services are only part of what your business provides, you may need to fill out a TPAR.

You should:

• work out how much of your business income came from cleaning services
• add up the money your business was paid for providing cleaning services for the financial year, a financial year is the 12 months from 1 July to 30 June
• include payments for services provided by both employees and contractors or subcontractors
• work out the total amount of your business income for the year.

If the total payments, you receive for cleaning services are:

• 10% or more of your gross business income: you must lodge a TPAR
• less than 10% of your gross business income: you don't lodge a TPAR.

You can also choose to lodge a TPAR even if you are:

• under the 10% threshold (see examples below)
• unsure if you will be under the threshold.

See the steps on how to Work out if you need to lodge

Examples of cleaning services

Cleaning services can include, but are not limited to, the following cleaning activities:

• carpet
• chimney
• exterior, except sandblasting
• gutter
• interior
• park and park facilities
• road and street sweeping
• swimming pool.

The cleaning services can be done on:

• buildings
• equipment
• events, including:  
  • agricultural
  • cultural
  • entertainment
  • scientific
  • staging of sporting
  • technological
• exhibitions
• industrial machinery
• places
• residences. For example, homes
• surfaces
• structures
• transport vehicles, including:  
  • airplanes
  • buses
  • cars and other motor vehicles
  • ferries
  • ships
  • trains
  • trams
  • trucks.

For a simple version of this content, see TPAR for cleaning services – Easier to read information

When your business provides courier and other services

You must lodge a Taxable payments annual report (TPAR) if:

• your business provides courier services to other people or businesses
• you paid contractors or subcontractors to provide these courier services on behalf of your business
• you have an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

• review if you need to lodge a TPAR
• report these payments to us on your TPAR by 28 August.

If courier services are only part of what your business provides, you may need to fill out a TPAR.

You should:

• work out how much of your business income came from courier services
• add up the money your business was paid for providing courier services for the financial year, a financial year is the 12 months from 1 July to 30 June
• include payments for services provided by both employees and contractors or subcontractors
• work out the total amount of your business income for the year.

If an arrangement with your customer involves providing both goods and courier services, determine if the courier services are either:

• composite supply of delivering the goods: delivery is essential to the supply of the goods, the delivery involved is not a 'courier service'
• mixed supply of courier services and goods: the delivery part of the service is a large cost or could be made as a separate supply, (for example, the delivery part is a 'courier service).'

If the total payments, you receive for courier or delivery services are:

• 10% or more of your gross business income: you must lodge a TPAR
• less than 10% of your gross business income: you do not lodge a TPAR.

From 1 July 2019, if your business provides courier and road freight services, you must combine the payments you receive for both services. Do this when you work out if you need to lodge a TPAR.

You can also choose to lodge a TPAR even if you are:

• under the 10% threshold
• unsure if you will be under the threshold.

See the steps on how to Work out if you need to lodge a TPAR

Examples of courier services

Courier services are when items or goods are collected from or delivered to any place in Australia using the following methods:

• bicycle or other non-powered means of transport
• drones
• on foot
• vehicles, including:  
  • car
  • motorcycle
  • motorised scooter
  • station wagon
  • truck
  • ute
  • van.

Courier services are usually door-to-door services. These services are used for specialty deliveries or for small parcels or packages.

Goods transported using courier services mostly include parcels, packages, letters and food.

If you sell goods and give the option of a delivery service, you are supplying a courier service.

Courier services don't include:

• delivering goods your business provides, (for example, if delivery is the only way your customers can receive the goods)
• passenger transport services, (for example, buses and taxis)
• freight transport from one location to another, this includes transporting large quantities of items, goods or commodities by:  
  • air
  • rail
  • road, this is usually by heavy vehicle trucks or larger vehicles
  • sea.

For a simple version of this content, see TPAR for courier and road freight services – Easier to read information

When your business provides IT and other services

You must lodge a Taxable payments annual report (TPAR) if all conditions are met:

• your business provides information technology (IT) services to other people or businesses
• you paid contractors or subcontractors to provide these IT services on behalf of your business
• you have an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

• review if you need to lodge a TPAR
• report these payments to us on your TPAR by 28 August.

If IT services are only part of what your business provides, you may need to fill out a TPAR.

You should:

• work out how much of your business income came from IT services
• add up the money your business was paid for providing IT services for the financial year. A financial year is the 12 months from 1 July to 30 June
• include payments for services provided by both employees and contractors or subcontractors
• work out the total amount of your business income for the year.

If the total payments, you receive for IT services are:

• 10% or more of your gross business income: you must lodge a TPAR
• less than 10% of your gross business income: you don't lodge a TPAR.

You can also choose to lodge a TPAR even if you are:

• under the 10% threshold
• unsure if you will be under the threshold.

See the steps on how to Work out if you need to lodge

Engaging overseas contractors

If you are providing a relevant IT service and engaging a contractor to provide that service on your behalf, the payment to that contractor is reported in the TPAR.

Contractors can be located outside of Australia and may not have an ABN. There is no exclusion based on the location or tax residency of the payee.

If an ABN is not provided, you may need to withhold payment under the pay as you go (PAYG) withholding arrangements.

Examples of IT services

IT services can be completed at a work site or online.

Some examples of IT services include:

• computer facilities management
• computer hardware consulting
• computer network systems design and integration
• computer programming
• computer software consulting
• customised software development
• internet and web design consulting
• IT consulting
• software installation
• software simulation and testing
• systems analysis
• technical support.

Examples of activities that are not IT services include:

• using IT hardware or software in your business to provide a service (other than an IT service)  
  • for example, you would not be providing an IT service if your business uses software to operate an accounting, project management or word processing business
• mass producing computer software. For example, reproduction of recorded media
• the leasing or hiring out of computers or other data processing equipment
• providing data processing services or computer data storage and retrieval services
• installing computer cables.

When your business provides road freight and other services

You must lodge a Taxable payments annual report (TPAR) if all conditions are met:

• your business provides road freight services to other people or businesses
• you paid contractors or subcontractors to provide these road freight services on behalf of your business
• you have an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

• review if you need to lodge a TPAR
• report these payments to us on your TPAR by 28 August.

If road freight services are only part of what your business provides, you may need to fill out a TPAR.

You should:

• work out how much of your business income came from road freight services
• add up the money your business was paid for providing road freight services for the financial year, a financial year is the 12 months from 1 July to 30 June
• include payments for services provided by both employees and contractors or subcontractors
• work out the total amount of your business income for the year.

If an arrangement with your customer involves providing both goods and road freight services, you need to determine if the road freight services are either:

• composite supply of delivering the goods: the delivery is essential, ancillary or incidental to the supply of the goods, the delivery involved is not a 'road freight service'
• mixed supply of road freight services and goods: the delivery part of the service is a large cost or could be made as a separate supply, the delivery part is a 'road freight service.'

If the total payments, you receive for road freight services are:

• 10% or more of your gross business income: you must lodge a TPAR
• less than 10% of your gross business income: you don't lodge a TPAR.

From 1 July 2019, if your business provides road freight and courier services, combine the payments you receive for both services. Do this when you work out if you need to lodge a TPAR.

You can also choose to lodge a TPAR even if you are:

• under the 10% threshold (see examples below)
• unsure if you will be under the threshold.

See the steps on how to Work out if you need to lodge a TPAR

Examples of road freight services

Road freight services can include:

• furniture removal
• log haulage
• road freight forwarding
• road vehicle towing services
• transportation of goods by road
• truck hire with a driver.

'Transportation of freight by road' includes the transport of:

• goods:  
  • in a raw or natural state
  • in a wholly or partly manufactured state
  • solid, liquid or gaseous in nature
• livestock
• material
• merchandise
• wares.

Typically, goods will be sent by road freight where the goods are transported in bulk using large vehicles.

Road freight services don't include:

• passenger transport services such as buses and taxis
• courier services: however, from 1 July 2018, these services must be reported in a TPAR
• operating road freight terminals
• providing crating and packing for road freight transport
• leasing or hiring trucks without drivers.

When your business provides security, investigation, surveillance and other services

You must lodge a Taxable payments annual report (TPAR) if:

• your business provides security, investigation or surveillance services to other people or businesses
• you paid contractors or subcontractors to provide these security, investigation or surveillance services on behalf of your business
• you have an Australian business number (ABN).

Payments made to employees are not reported in your TPAR.

Each year, you must:

• review if you need to lodge a TPAR
• report these payments to us on your TPAR by 28 August.

If security, investigation or surveillance service are only part of what your business provides, you may need to fill out a TPAR.

You should:

• work out how much of your business income came from security, investigation or surveillance services
• add up the money your business was paid for providing security, investigation or surveillance services for the financial year, a financial year is the 12 months from 1 July to 30 June
• include payments for services provided by both employees and contractors or subcontractors
• work out the total amount of your business income for the year.

If the total payments, you receive for security, investigation or surveillance services are:

• 10% or more of your gross business income: you must lodge a TPAR
• less than 10% of your gross business income: you don't lodge a TPAR.

You can also choose to lodge a TPAR even if you are:

• under the 10% threshold
• unsure if you will be under the threshold.

See the steps on how to Work out if you need to lodge

Example of security, investigation or surveillance services

Security services

Security services include patrolling, protecting, screening, watching or guarding any people, premises or property by any means.

Investigation services

Investigation services include searching inquiries by any means into one or more specific individuals or matters. The purpose of these inquiries is to decide on the facts or gather evidence.

Investigation services:

• relate specifically to security and surveillance
• involve more than information gathering
• don't include routine record or police checks, or telemarketers conducting surveys.

Surveillance services

Surveillance services include watching or observing an area or location and monitoring security systems. These services may overlap with security services.

Examples of security, investigation or surveillance activities include:

• alarm monitoring and response
• armoured car service
• body guarding or close personal protection
• burglary protection
• crowd, event or venue control
• detective agency service
• lock smithing
• night watch service
• operating a security control room or monitoring centre
• operating security screening equipment,(for example, prohibited item detectors, x-ray scanners and explosive trace detection)
• security guard service.

Security, investigation or surveillance services don't include:

• academic or market research
• manufacture or retail of security, investigative or surveillance devices, (for example, security alarms, cameras or voice recorders)
• manufacture, retail, installation, maintenance or repair of fire alarm systems
• police services
• providing aerial surveying or mapping services
• providing key cutting or duplication services
• surveillance of country borders.

How to lodge your TPAR

If you are a sole trader, business, tax professional or government entity, this information will help you lodge your Taxable payments annual report (TPAR).

The TPAR is due by 28 August each year.

Watch the video for more information on how to lodge your TPAR:

Prepare to lodge your TPAR

Before you lodge, you should:

• keep records, including the contractor's:
  • name
  • address
  • Australian business number (ABN)
  • amount you paid, including goods and services tax (GST)
• check if your business software can prepare and lodge the TPAR.

For more information see the TPAR contractor details you must report.

Watch to learn how to keep good records for your TPAR:

Lodging your TPAR

To meet your reporting obligations, lodge using the method that works for your situation.

If you don't need to lodge, see TPAR Non-lodgment advice.

To update or correct the payee (contractor) details, see Amend a lodged TPAR.

Sole traders and businesses

Use business software if:

• it is SBR-enabled softwareExternal Link
• your business can create a TPAR data file to the required Taxable payments annual reporting specificationExternal Link (lodge through Online services for business using the file transfer function).

If you don't have business software, use one of the following:

• Online services for business
  • to use this service, you need an ABNExternal Link and to set up your Digital ID and Relationship Authorisation Manager (RAM)
  • select Lodgments then Taxable payments annual reporting
  • this service allows you to:
    • save and resume your draft TPAR before lodging
    • confirm previous lodgment dates and access receipt IDs in the History section
• Online services for individuals and sole traders
  • select Tax, Lodgments and then Taxable payments annual report
  • this service allows you to:
    • save and resume your draft TPAR before lodging
    • confirm previous lodgment dates and access receipt IDs in the History section
• your registered tax or Business activity statements (BAS) agent.

Tax professionals

Tax and BAS agents can lodge a TPAR for clients using business software if:

• it is SBR-enabled softwareExternal Link
• your business can create a TPAR data file to the required Taxable payments annual reporting specificationExternal Link, (lodge through Online services for business using the file transfer function).

If you don't have business software, use Online services for agentsExternal Link.

Online services for agents allows you to:

• view a client's outstanding TPARs in the For action screen or under Lodgments
• lodge TPARs for your clients through the online form
• save and resume draft TPARs for your clients before lodging
• confirm previous lodgment dates and access receipts in the History section.

Government entities

Use business software if:

• it is SBR-enabled softwareExternal Link
• your business can create a TPAR data file to the required Taxable payments annual reporting specificationExternal Link, (lodge through Online services for business using the file transfer function).

If you don't have business software, use Online services for business:

• to use this service, you need an ABNExternal Link and to set up your Digital ID and Relationship Authorisation Manager (RAM)
• select Lodgments then Taxable payments annual report.

Online services allow you to:

• save and resume your draft TPAR before lodging
• confirm previous lodgment dates and access receipt IDs in the History section.

Contractor details we need

Businesses and government entities must provide contractor (payee) details when completing a Taxable payments annual report (TPAR). You can also give these details to contractors.

For each contractor you pay, you must include the following details in your TPAR:

• Australian business number (ABN), if known  
  • if a contractor's ABN changed during the year, include each ABN for that contractor
• name (business name or individual's name)
• address
• total amounts for the financial year of the 
  • gross amount paid, including goods and services tax (GST) and any tax withheld
  • total GST you paid them
  • total tax withheld where an ABN was not quoted.

If you are a government entity, you must report

• if a Statement by a supplier was provided
• details of any grants paid to people or organisations that have an ABN, including the  
  • date the grant was paid
  • name of the grant or grant program.

To tell us when a grant is listed under Division 59 of the Income Tax Assessment Act 1997 as non-assessable non-exempt (NANE) income – answer 'yes' to this question in the TPAR.

We may ask for extra information about your contractors, including their:

• phone number
• email address
• bank account details (if they are paid by electronic bank transfer).

Checking contractor ABN details

When you receive an invoice:

• check that the ABN on the invoice matches the ABN on your record for that contractor
• ensure you create a new contractor record, if necessary.

Check your contractor's details (including ABN, name and GST registration) are correct by using ABN LookupExternal Link or the ATO app.

Payee information statement

You don't need to provide contractors with any details of the information you have reported to us on a TPAR.

If you choose to provide information to a contractor, you can use the Payee information statement (PDF 116KB)This link will download a file

Complete it by:

• filling in the form online and saving it to your device
• printing the form and filling it in by hand.

The amounts reported on the Payee information statement are the total amounts you have reported to us. The amounts are in whole dollars and don't include cents.

If you create a new statement to correct one that was previously given to a contractor, write 'amendment' on the top of the new form.

The statement is for your and your contractor's records only. Don't send this to us.

Access the Non-lodgment advice form through ATO online services.

This form:

• allows you to notify multiple years on the same form
• allows you to advise when you do not need to lodge in the future
• allows you to give a reason for not lodging
• validates information entered
• provides a reference number for confirmation
• appears in the lodgment history tab.

Submit a TPAR Non-lodgment advice form

Before you submit a TPAR Non-lodgment advice form, work out if you must lodge a TPAR.

Submitting a TPAR Non-lodgment advice form is based on your situation:

• Businesses, including sole traders
• Tax professionals
• Government entities

Businesses, including sole traders

Submit a TPAR Non-lodgment advice form through either:

• Online services for individuals and sole traders (accessed through myGov)
• Online services for business

Tax professionals

If your clients don't need to lodge a TPAR, submit the TPAR Non-lodgment advice form through:

• Online services for agents (at the client level)

Government entities

Submit the TPAR Non-lodgment advice form through:

• Online services for business

You should lodge a TPAR Non-lodgment advice form if you:

• didn't pay contractors for services or pay any grants to people or organisations with an ABN.

Amend amounts reported

You can amend a lodged Taxable payments annual report (TPAR) form and update the payee (contractors) amounts and details reported. The lodged amendment may take up to 28 days to process.

Amend a lodged TPAR when the amounts (excluding details) reported for payees are incorrect.

Incorrectly reported amounts include:

• total goods and services tax (GST) 
• gross amount paid
• total tax withheld where the Australian business number (ABN) was not quoted.

Include all the details for each payee that you are amending. The details must be exactly as they appeared in your original lodgment, except the amended amounts for the payee.

Correct payee details

If your original TPAR included any incorrect details for a payee (excluding amounts), you don't need to submit an amended report.

Instead, correct this information by sending us the details online.

The following details can be corrected:

• ABN
• name of the payer or payee
• grant name (government entities only)
• incorrect financial year.

Send us:

• the correct information, including
  • the payee or payer details (or both) that were reported and need to be corrected
  • the payee or payer details (or both) as they should have been reported
  • the correct grant name
• your ABN
• your name
• your contact details: email address or phone number (we may need to contact you)
• the financial year of the TPAR (for example, 2018 TPAR)
• the reason for the change or an explanation of how you made the mistake.

If you're a tax professional, send the information to us by Practice mail using Online services for agents.

Correct payee details online

Use Online services for business to send us the correct payee details online.

You can:

1. Sign in to Online services for business.
2. Select Communication from the top menu then Secure mail.
3. Select New and then from the Topic drop-down list, select Debt and lodgment.
4. Select Taxable payments annual report from the Subject menu.
5. Attach any files and provide the correct information.
6. Complete the declaration and then Send.

Add new payees

To add a new payee, you need to lodge another TPAR, including:

• all your information as the payer
• the information for the new payee or payees.

Lodge an amended TPAR form

If your report was lodged online using business software, generate an amended report using your software.

If your report wasn't lodged using business software, lodge an amended TPAR form online.

Registered tax and business activity agent (BAS) agents can lodge TPAR amendments for their clients through Online services for agents.

Lodge your amendment online

The TPAR online form is available through ATO online services for individuals and sole traders (accessed through myGov).

It's also available in Online services for business.

To lodge an amendment in ATO Online services for individuals, you:

1. Select Tax then Lodgments from the top menu.
2. Select Taxable payments annual report.
3. Select the History tab.
4. Select Lodge/Amend.
5. Select the financial year using the drop-down menu.
6. At Payee details select Add.
7. Select Payee amendment.
8. Provide all the payee information.
9. Click Save and continue.
10. Add any other payees where you need to amend information.
11. Once you have provided accurate information, complete the declaration then Submit.

To lodge an amendment in Online service for business, you:

1. Select Lodgments then Taxable payments annual report.
2. Select the History tab.
3. Select Prepare/Amend.
4. Select the financial year using the drop-down menu.
5. At Payee details select Add.
6. Select Payee amendment.
7. Provide all the payee information.
8. Click Save and continue.
9. Add any other payees where you need to amend information.
10. Once you have provided accurate information, complete the declaration then Submit.

As part of the taxable payments reporting system (TPRS), many businesses lodge a Taxable payments annual report (TPAR) to report payments made to contractors for providing the following services:

• building and construction
• courier
• cleaning
• information technology (IT)
• road freight
• security, investigation or surveillance.

If you work as a contractor providing any of these TPRS services, remember to include all your income on your tax return.

To help you get it right, we can include information reported to us about contractor payments to you in our:

• pre-filling service. If you're a sole trader, you or your registered tax agent may use our pre-filling service to easily include these payments in your tax return.
• Reported transactions service in ATO online platforms. These records give you transparency about the data that has been provided to us about your business transactions.

Why we collect this information

Collecting information about contractor payments in the TPAR helps us:

• identify contractors who do not meet their tax obligations so we can let them know and help them correctly report their income
• make sure businesses aren't disadvantaged by competitors who don't declare all their income.

Other contractor tax obligations

We have information to help you stay on top of your other tax and super obligations when working as a contractor, including:

• what you need to do when starting a business
• tax registrations you may need
• keeping records

Keep up with key dates for small businesses

Our due dates by month and due dates by topic give you key dates to help you lodge and pay on time.

Due date falling on a weekend or public holiday

When a due date falls on a Saturday, Sunday or public holiday, you can lodge or pay on the first business day after without incurring a penalty or general interest charge.

Substituted accounting periods

The income tax due dates are for entities that balance on 30 June – that is, at the end of the Australian financial year. They don't apply to entities that use a substituted accounting period.

If you need more time to lodge

If you prepare and lodge your own return and need additional time, phone us before the due date on 13 28 66 during available hours.

Follow the links below to check lodgment and payment dates for a given month:

• July
• August
• September
• October
• November
• December
• January
• February
• March
• April
• May
• June

See also:

• Due dates by topic
• Small business newsroom - key dates calendar

7 July

Employee share scheme (ESS)

• ESS statements to be sent to employees.

14 July

Single Touch Payroll (STP) finalisation

• End of year finalisation declaration through STP due.

PAYG withholding

• Payers must issue PAYG withholding payment summaries to payees (that is, employees and other workers) for payments not reported through STP.

21 July

Activity statements

• Quarter 4 (April–June) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.
• June monthly activity statements – final date for lodgment and payment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

28 July

Activity statements

• Quarter 4 (April–June) activity statements – final date for lodgment and payment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

PAYG instalments

• Quarter 4 (April–June) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

Finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.

GST instalments

• Quarter 4 (April–June) instalment notices (forms SA and T) – final date for payment and, if varying the instalment amount, lodgment.

Superannuation

• Due date for payment of super guarantee (SG) contributions for quarter 4 (1 April – 30 June) in the previous financial year.
  • SG contributions are to be received by the superfund by this date. You need to allow sufficient time for SG payments to reach and be processed by your super fund, especially if using a SG clearing house.
  • If you don't pay the SG contributions for quarter 4 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a Superannuation guarantee charge (SGC) statement to us by 28 August.

It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.

31 July

TFN report

• Quarter 4 (April–June) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Foreign Account Tax Compliance Act (FATCA) Report

• The reporting period for the FATCA is 1 January to 31 December. The due date for the report is 31 July the following year.

Common Reporting Standard (CRS) Report

• Reports from Australian RFIs include data from January to December and are due annually, by 31 July in the following year.

11 August

Activity statements

• Quarter 4 (April–June) activity statements lodged electronically – final date for lodgment and payment  
  • refer to Lodging your activity statements online for information on your eligibility for this later due date
  • finalising all your PAYG instalments before you lodge your tax return will ensure you receive the correct amount of credit in your income tax assessment.
   

14 August

PAYG withholding

• PAYG withholding payment summary annual report – final date for lodgment  
  • use this to summarise all payments to your employees and other payees and the amounts withheld from salary and wages and other payments
  • these amounts should have been reported at labels W1 and W2 on previous financial year activity statements.
   

Employee Share Scheme (ESS) annual report

• ESS annual report – final day for lodgment.

21 August

Activity statements

• July monthly activity statements – final date for lodgment and payment.

GST

• Final date for eligible monthly GST reporters to elect to report GST annually.

28 August

Taxable payments annual report

• Taxable payments annual report due for lodgment for:   
  • Building and construction industry
  • Government entities
  • Cleaning services
  • Courier or road freight services
  • Information technology services
  • Security, investigation or surveillance services
   

Superannuation

• Lodge and pay quarter 4 (1 April–30 June) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
• You can choose to offset contributions you've paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
• You cannot claim an income tax deduction for the super guarantee charge.

21 September

Activity statements

• August monthly activity statements – final date for lodgment and payment.

30 September

Single Touch Payroll (STP) closely-held payees

• End-of-year finalisation declaration through STP for closely held payees due for employers who have both closely held payees and arm's length employees.

Annual TFN withholding report

• Annual TFN withholding report for closely-held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during the previous financial year – final date for lodgment.

21 October

Activity statements

• September monthly activity statements – final date for lodgment and payment.
• Quarter 1 (July to September) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

PAYG instalments

• Annual PAYG instalment notice – final date for payment and, if using the rate method or varying the instalment amount, final date for lodgment.

If you have already received your income tax assessment, you should not vary your annual instalment.

28 October

Activity statements

• Quarter 1 (July to September) activity statements – final date for lodgment and payment.
• Annual activity statement – TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries – final date for lodgment and payment.

GST instalments

• Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
• Final date for opting out of option 3 for the current financial year.
• Quarter 1 (July to September) instalment notices (forms S and T) – final date for payment and, if varying instalment amount, lodgment.

GST

• Final date for eligible quarterly GST reporters to elect to report GST annually.

PAYG instalments

• Final date for eligible instalment reporters to elect to report annually for June balancers.
• Final date for notifying your quarterly PAYG instalment reporting and payment choice for the 2013 income year for June balancers.
• Quarter 1 (July to September 2013) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

Superannuation

• Due date for payment of super guarantee (SG) contributions, for quarter 1 (July to September) – contributions.
  • SG contributions are to be received by the superfund by this date - you need to allow enough time for SG payments to reach and be processed by your super fund, especially if using a SG clearing house.
  • If you don't pay the SG contributions for quarter 1 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement by 28 November.

It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.

31 October

PAYG withholding

• Lodgment for PAYG withholding where ABN not quoted – annual report.  
  • Use this to report amounts withheld because another entity did not quote their ABN.
  • These amounts should have been reported at label W4 of activity statements.
• Lodgment for PAYG withholding from interest, dividends and royalties paid to non-residents – annual report  
  • Use this to report payments of dividends, interest and royalties to non-residents that are subject to withholding, and the amounts withheld.
  • These amounts should have been reported at label W3 on activity statements.
• Lodgment for PAYG withholding annual report – payments to foreign residents  
  • Use this to report payments made to foreign residents for entertainment or sports activities, construction and related activities and arranging casino gaming junket activities, and the amounts withheld.
  • These amounts should have been reported at label W3 on activity statements.

GST

• Annual GST return or Annual GST information report – lodgment and payment (if required) is due when the income tax return is due, for those who have an income tax obligation.  
  • If you use a tax agent, different lodgment and payment dates may apply.

Income tax

• Individual, partnership and trust income tax returns – final date for lodgment unless an approved SAP or a later lodgment date has been granted.
• Trusts that are medium to large taxpayers in the last year they lodged and have one prior year return overdue as at 30 June of the last financial year.
• Lodgment of income tax returns for trusts, which did not lodge their income tax return on time for the previous financial year.
• Income tax return lodgment due date for all June balancing companies where one or more prior-year returns were overdue, as at 30 June.
• Income tax returns lodgment due date for companies that did not lodge their income tax return on time for the previous financial year.

NFP self-review return

• Annual NFP self-review return final lodgment due date, unless an approved SAP, for non-charitable not-for-profits (NFPs) with an active ABN who self-assess as income tax exempt.

TFN report

• Quarter 1 (July to September) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Annual Investment Income Reporting

• Lodging the annual investment income report (AIIR) – final date for lodgment for all investment bodies.

11 November

Activity statements

• Quarter 1 (July–September) activity statements lodged electronically – final date for lodgment and payment
  • refer to the two week lodgment concession for information on your eligibility for this later due date.

21 November

Activity statements

• Lodge and pay October monthly activity statements.

Income tax

• Payment due date if you lodge your own tax return.

28 November

Superannuation

• Lodge and pay quarter 1 (1 July to 30 September) Superannuation guarantee charge statement – quarterly if you didn't pay your contributions on time.
• You can choose to offset contributions you've paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
• You can't claim an income tax deduction for the super guarantee charge.

1 December

Income tax

• Payment due date for companies that were taxable medium to large clients in the immediate prior year
• Payment due date for companies that were required to lodge by 31 October
• Lodgment date for non-full assessment company entities – payment date is as per the notice of assessment.

21 December

Activity statements

• November monthly activity statements – final date for lodgment and payment.

15 January

TFN report

Quarter 2 (October–December) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

Income tax

• Due date for lodgment of income tax returns for companies and trusts that were taxable medium to large taxpayers in the prior year and are not required to lodge earlier.  
  • If you fail to lodge your current return on time your income tax return for the next financial year will be due by 31 October.

21 January

Activity statements

• December monthly activity statements – final date for lodgment and payment.
• Quarter 2 (October–December) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

28 January

Superannuation

• Due date for super guarantee (SG) contributions, for quarter 2, (October–December).
  • Quarter 2 SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
  • If you don't pay the SG contributions for quarter 2 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with us by 28 February.

It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.

21 February

Activity statements

• January monthly activity statements – final date for lodgment and payment.

28 February

Activity statements

• Quarter 2 (October–December) activity statements – final date for lodgment and payment, including electronic lodgment.

GST

• Annual GST return or Annual GST information report – final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation.

PAYG instalments

• Quarter 2 (October–December) instalment notices (forms R and T) – final date for payment, and lodgment if varying the instalment amount.

GST instalments

• Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment, and lodgment if varying the instalment amount.

Income tax

• Lodgment and payment due date for self-preparing entities that were not due at an earlier date
  • if you don't lodge your previous financial year return on time, your income tax return for the current financial is due by 31 October.
   
• Lodgment and payment due date for medium to large companies (taxable and non-taxable) that are new registrations
  • if you don't lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
   
• Lodgment due date for medium to large trusts that were non-taxable in the latest year lodged unless required earlier
  • lodgment due date for income tax returns for new registrant trusts unless required earlier
  • if you don't lodge your previous financial year return on time, your income tax return for the current financial year is due by 31 October.
   

Superannuation

• Lodge and pay quarter 2 (1 October–31 December) Superannuation guarantee charge statement – quarterly if you did not pay your contributions on time.
• You can choose to offset contributions you've paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
• You cannot claim an income tax deduction for the super guarantee charge.

Key lodgment and payment dates for business for the March.

21 March

Activity statements

• February monthly activity statements – final date for lodgment and payment.

21 April

Activity statements

• March monthly activity statements – final date for lodgment and payment.
• Quarter 3 (January–March) PAYG instalment activity statement for head companies of consolidated groups – final date for lodgment and payment.

28 April

Activity statements

• Quarter 3 (January–March) activity statements – final date for lodgment and payment.

PAYG instalments

• Quarter 3 (January–March) instalment notices (forms R and T) – final date for payment and, if varying the instalment amount, lodgment.

GST instalments

• Quarter 3 (January–March) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

Superannuation

• Due date for super guarantee (SG) contributions, for quarter 3, (January–March).
  • Quarter 3 (January–March) SG contributions are to be received by the superfund by this date – you need to allow sufficient time for SG payments to reach and be processed by your superfund, especially if using a SG clearing house.
  • If you do not pay minimum SG contributions for quarter 3 in full and by this date, you must pay the super guarantee charge (SGC) and lodge a SGC statement with us by 28 May.

It's important to note, SGC is more than the SG you would have normally paid and is not tax deductible.

30 April

TFN report

• Quarter 3 (January–March) TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries – final date for lodgment.

12 May

Activity statements

• Quarter 3 (January–March) activity statements lodged electronically – final date for lodgment and payment      
  • refer to the two week lodgment concession for information on your eligibility for this later due date.

15 May

Not-for-profit (NFP) income tax returns

Final date for taxable NFPs to either lodge an income tax return, or submit a non-lodgment advice form.

• Taxable NFPs automatically receive this concessionary due date.

21 May

Fringe benefits tax (FBT)

• Lodgment due date for your FBT return - for 2021, if you prepare your own return you can lodge by 25 June without incurring late lodgment penalties.
• Final date to pay when you prepare your own FBT return.
• If your tax agent is preparing your FBT return, different dates may apply.

Activity statements

• April monthly activity statements – final date for lodgment and payment.

28 May

Superannuation

• Lodge and pay quarter 3 (1 January to 31 March) Superannuation guarantee charge statement – quarterly if you didn't pay your contributions on time.
• You can choose to offset contributions you've paid late to a fund for each employee against the super guarantee charge for the quarter for those employees.
• You can't claim an income tax deduction for the super guarantee charge.

21 June

Activity statements

• May monthly activity statements – final date for lodgment and payment.

25 June

Fringe benefits tax return

• Lodgment and payment due date for tax agents lodging electronically.

30 June

• End of financial year.

Key lodgment and payment dates – by topic:

• Activity statements
• Fringe benefits tax
• Goods and services tax
• Income tax
• NFP self-review return
• Pay as you go (withholding and instalments)
• Super guarantee
• Taxable payments annual report
• TFN reporting for closely held trusts

See also:

• Due dates by month

The final date for lodgment and payment for:

• Monthly activity statements – due on the 21st of each month.
• Quarter PAYG instalment activity statement for head companies of consolidated groups:
  • Quarter 4 (April - June) –due 21 July
  • Quarter 1 (July–September) – due 21 October
  • Quarter 2 (October–December)– due 21 January
  • Quarter 3 (January–March) – due 21 April
   
• Quarter activity statements lodged electronically:
  • Quarter 4 (April–June) – due 11 August
  • Quarter 1 (July–September) – due 11 November
  • Quarter 2 (October–December) – due 28 February
  • Quarter 3 (January–March) – due 12 May
   

Refer to Two week lodgment concession for information on your eligibility for this later due date.

• All other Quarter activity statements
  • Quarter 4 (April–June) -– due 28 July
  • Quarter 1 (July–September) – due 28 October
  • Quarter 2 (October–December) – due 28 February
  • Quarter 3 (January-March) – due 28 April
   

Key lodgment and payment dates for business – GST annual returns and instalments.

28 July

• GST instalments
• Quarter 4 (April–June) instalment notices (forms S and T).

Final date for payment and, if varying the instalment amount, lodgment.

21 August

Final date for eligible monthly GST reporters to elect to report GST annually.

28 October

GST instalments:

• Final date for electing to pay GST by instalments (that is, option 3) for June balancers if another reporting option was previously used.
• Final date for opting out of option 3 for the current financial year.
• Quarter 1 (July–September) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

Final date for eligible quarterly GST reporters to elect to report GST annually.

31 October

Annual GST return or Annual GST information report – lodgment and payment is due when your income tax return is due:

• If you use a tax agent, different due dates may apply.

28 February

Annual GST return or Annual GST information report:

• final date for lodgment and payment (if required) if you do not have an income tax return lodgment obligation

GST instalments.

• Quarter 2 (October–December) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

28 April

GST instalments.

• Quarter 3 (January–March) instalment notices (forms S and T) – final date for payment and, if varying the instalment amount, lodgment.

See also:

• Lodging a GST annual return

These dates apply to entities that balance on 30 June, (at the end of the Australian financial year). They do not apply to entities that use a substituted accounting period.

31 October

Individual, partnership and trust income tax returns due:

• Income tax returns for trusts that were either taxable or non-taxable medium to large taxpayers in the last year they lodged and have one or more prior year returns overdue as at 30 June in the previous financial year.
• Income tax returns for Trusts where the previous financial year income tax return was not lodged by the due date.
• Exception – new registrant trusts from the previous financial year can lodge by 28 February unless required earlier.

Income tax return lodgment due date for all June balancing companies where:

• the previous financial year income tax return was not lodged on time, or
• one or more prior-year returns were overdue as at 30 June of the previous financial year.

1 December

Income tax lodgment date for non full assessment company entities:

• Payment date is as per the notice of assessment.

Income tax payment due date for companies that were:

• taxable medium to large taxpayers in the immediate prior year
• required to lodge by 31 October.

15 January

Lodgment due date for income tax returns for companies, and trusts that were taxable medium to large business clients in the prior year and are not required to lodge earlier.

If you don't lodge your return for the previous financial year on time, your income tax return for the current financial year is due by 31 October.

28 February

Income tax return lodgment due date for:

• medium to large trusts that were non-taxable in the latest year lodged unless required earlier
• new registrant trusts unless required earlier
• self-preparing taxpayers that were not due at an earlier date.

If you fail to lodge your return for the previous financial year on time your income tax return for the current financial year will be due by 31 October.

15 May

Due date for taxable not-for-profit (NFP) organisations to lodge an income tax return or non-lodgment advice for the previous financial year. Taxable NFPs automatically receive this concessionary due date of 15 May unless they have an approved substituted accounting period.

Non-charitable not-for-profits (NFPs) with an active Australian business number (ABN) that self-assess as income tax exempt are required to lodge an annual NFP self-review return.

If your NFP has a standard tax year of 1 July to 30 June, you must lodge the NFP self-review return by 31 October in the year after the reporting period has ended.

NFPs with an ATO-approved substituted accounting period, which is an income year that is not the standard 30 June income year, need to follow the SAP lodgment due dates.

For more information on the NFP self-review return and how to lodge, see Reporting requirements to self-assess income tax exemption.

Due dates for PAYG withholding

14 July

This is the final date to:

• issue PAYG withholding payment summaries to payees (that is, employees and other workers)
• make your Single Touch Payroll (STP) end of year finalisation declaration.

Use this declaration to notify us that your STP reporting is complete for payees for the financial year (excludes closely held payees).

14 August

This is the final date to lodge the PAYG withholding payment summary annual report. Use this to summarise all:

• payments to your employees
• payments to other payees
• amounts withheld from salary and wages
• other payments.

Amounts should have been reported at labels W1 and W2 on previous financial year activity statements.

30 September

If you have both closely held and arms-length payees, this is the final date to make your STP end of year finalisation declaration for closely held payees.

Use this declaration to notify us that your STP reporting is complete for your closely held payees for the financial year. All other payees are due 14 July each year.

For small employers (19 or fewer employees) who only have closely held payees, the due date is the payee's income tax return due date.

31 October

This is the final date to lodge the PAYG withholding annual report:

• for foreign residents
• when an Australian business number (ABN) is not quoted
• for non-residents.

Foreign residents

Report amounts withheld and payments made to foreign residents for:

• entertainment or sports activities
• construction and related activities
• arranging casino gaming junket activities.

Amounts should have been reported at label W3 on the previous financial year activity statements.

ABN not quoted

Report amounts withheld because another entity did not quote their ABN.

Amounts were reported at label W4 of the previous financial year activity statements.

Non-residents

Report amounts withheld and payments of dividends, interest and royalties to non-residents subject to withholding.

Amounts should have been reported at label W3 on the previous financial year activity statements.

Due dates for PAYG instalments

28 July – Quarter 4 (April to June)

For instalment notices (forms R and T), this is the due date for:

• payment
• lodgment if varying the instalment amount.

Finalising all your PAYG instalments before you lodge your tax return ensures you receive the correct amount of credit in your income tax assessment.

21 October – Annual PAYG instalment notice

This is the final date for:

• payment
• lodgment if using the rate method or varying the instalment amount.

If you have already received your income tax assessment, you should not vary your annual instalment.

28 October

For June balancers, this is the final date for:

• eligible instalment reporters to elect to report annually
• notifying your quarterly PAYG instalment reporting and payment choice for the current financial year.

For Quarter 1 (July to September) instalment notices (forms R and T), this is the final date for:

• payment
• lodgment if varying the instalment amount.

28 February – Quarter 2 (October to December)

For instalment notices (forms R and T), this is the final date for:

• payment
• lodgment if varying the instalment amount.

28 April – Quarter 3 (January to March)

For instalment notices (forms R and T), this is the final date for:

• payment
• lodgment if varying the instalment amount.

Employers need to make super guarantee (SG) contributions to an employee's super fund for every quarter and ensure that they are received by the fund by the following dates:

• Quarter 1 (July–September) – due 28 October

If you do not pay minimum SG contributions for quarter 1 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 November.

• Quarter 2 (October–December) – due 28 January

If you do not pay minimum SG contributions for quarter 2 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 February.

• Quarter 3 (January–March) – due 28 April

If you do not pay minimum SG contributions for quarter 3 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 May.

• Quarter 4 (April–June) – due 28 July

If you do not pay minimum SG contributions for quarter 4 by this date, you must pay the super guarantee charge and lodge a Superannuation guarantee charge statement – quarterly with us by 28 August.

For more information, see Super for employers.

TFN report for closely held trusts for TFNs quoted to a trustee by beneficiaries final dates for lodgment:

• Quarter 4 (April–June ) TFN report – 31 July
• Quarter 1 (July–September) - 31 October
• Quarter 2 (October–December) - 31 January
• Quarter 3 (January–March) - 30 April

Annual TFN withholding report for closely held trusts where a trustee has been required to withhold amounts from payments to beneficiaries during previous financial year, final date of lodgment – 30 September.

Annual activity statement for the previous financial year, TFN withholding for closely held trusts where a trustee withheld amounts from payments to beneficiaries, final date for lodgment and payment – 28 October.