Your clients may need to lodge a Taxable payments annual report (TPAR) online by 28 August if they’ve paid contractors to provide any of these services on their behalf:
- building and construction
- cleaning
- courier and road freight
- information technology (IT)
- security, investigation or surveillance.
We'll soon send you a list of clients who may need to lodge a TPAR. If you haven’t received a TPAR client list from us before, check that your email or postal address is up to date in Online services for agents.
To avoid unnecessary follow-up from us, if you have clients who don’t need to lodge a TPAR, you can complete a TPAR non-lodgment advice (NLA) form by 28 August. If they no longer pay contactors, you can also use this form to tell us they won’t need to lodge a TPAR in the future. However, if their circumstances change they must lodge a TPAR.
Lodging a TPAR or NLA form online on behalf of your clients is quick and easy using SBR-enabled softwareExternal Link or through Online services for agents, which also allows you to:
- view each client's outstanding TPAR in the 'For action' screen, or under 'Lodgments'
- confirm previous lodgments in the History section.
Penalties may apply for overdue TPAR. We’ll no longer be accepting paper lodgments after 28 August 2025, so it’s important to make sure you’re set up for online lodgment.
Find out more at ato.gov.au/TPAR.