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Overdue TPAR - penalties may apply

Last updated 12 March 2023

If your clients make payments to contractors, they may need to report these payments in a Taxable payments annual report (TPAR). TPARs must be lodged by 28 August each year.

From 22 March 2023, we will apply failure to lodge penalties to those who:

  • did not lodge their 2022 or prior year TPAR
  • have been sent three non-lodgment letters about their overdue TPAR.

If your clients have overdue TPARs, lodge them now.

If you do not need to lodge a TPAR, you can submit a Non-lodgment advice to avoid unnecessary follow up.

Remind your clients:

  • they must lodge a TPAR by 28 August each year
  • they may face penalties for an overdue TPAR.

Our website has information to help you and your clients understand TPAR lodgment obligations, how to prepare, record and report.

We also have a range of support options available to help when individual circumstances make meeting tax obligations difficult.