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Overdue TPARs penalties apply from 22 March

Last chance for clients to submit overdue TPARs before penalties are applied.

Published 27 February 2024

From 22 March 2024, we’ll apply failure to lodge penalties to those who:

  • have been sent three non-lodgment letters about their overdue Taxable payments annual report (TPAR)
  • haven’t lodged their 2023 or prior year TPAR.

Last year we issued approximately $18m in penalties to more than 11,000 businesses.

To check if your client needs to lodge a TPAR, you can use the Reported Transactions service in Online services for agents to view records of payments they’ve made to contractors.

If your clients have overdue TPARs, lodge them now through SBR-enabled softwareExternal Link or Online services for agentsExternal Link.

If your client doesn’t need to lodge a TPAR, you still need to submit a Non-lodgment advice (NLA) form to avoid unnecessary contact from us. If your client no longer pays contactors, you can also use this form to tell us that they won’t need to lodge a TPAR in the future.

TPARs and NLAs are due by 28 August each year.