This is the last chance to lodge overdue TPARs before penalties apply. We’ll apply failure to lodge penalties to those clients who:
- have been issued three non-lodgment letters about their overdue TPAR
- haven’t lodged their TPAR from 2025 or previous years.
Last year, we issued just over $5 million in penalties.
You can use the Reported Transactions service in Online services for agentsExternal Link to view records of payments your clients have made to contractors.
If your client doesn’t need to lodge a TPAR, you still need to submit a non-lodgment advice (NLA) form. If they no longer pay contactors, use this form to tell us they won’t need to lodge a TPAR in future years.
TPARs and NLA forms are due by 28 August each year.
For more information on what your clients need to report and how to lodge, visit ato.gov.au/TPAR.