Taxable Payment Annual Report - TPAR

If your business provides services in one of the following industries you may be required to lodge TPAR annually:
Building and Construction service
Cleaning Services
Couriers or Road Freight Services
IT Services
Security, Investigation or Surveillance Services
Government Entities

What is TPAR?
TPAR is a report that needs to be submitted to the ATO by August 28th with the details of payments made to contractors or subcontractors that you have paid in the previous finacial year.

What information needs to be reported?
You must include their ABN, name address and the gross amount you paid them, including any GST.

How to lodge?
You can lodge your TPAR electronically or via paper.
If you use accounting software you can create a TPAR data file that can be uploaded via your ATO business portal, or sent to your BAS/Tax Agent for them to upload via their portal.
If you do not have compatible TPAR software, you can order paper forms (NAT 74109) online through the ATO publications ordering service or on 1300 720 092

What if you trade in one of the above industries but you don’t pay contractors or subcontractors?
If you do not make payments for services to contractors or subcontractors you need to lodge a Non Lodgement Advice TPAR. You can do this through your ATO business portal or via this web form.

Have you received a TPAR notice from the ATO saying you are now required to lodge, or need to lodge previous years?
If you have received notice from the ATO and don’t know what to do, please contact us for free advice on how to proceed.