Taxable payments annual report (TPAR)

You may need to lodge a Taxable payments annual report (TPAR) by 28 August each year if you are a:

Business providing:

 

building and construction services

cleaning services – for contractor payments from 1 July 2018 (first report due by 28 August 2019)

courier services – for contractor payments from 1 July 2018 (first report due by 28 August 2019)

road freight services – for contractor payments from 1 July 2019 (first report due by 28 August 2020

information technology (IT) services – for contractor payments from 1 July 2019(first report due by 28 August 2020)

security, investigation or surveillance services – for contractor payments from 1 July 2019 (first report due by 28 August 2020)

government entity.

 

The TPAR tells us about payments that are made to contractors for providing services. Some government entities also need to report the grants they have paid in a TPAR.

Contractors can include subcontractors, consultants and independent contractors. They can be operating as sole traders (individuals), companies, partnerships or trusts.

The details you need to report about each contractor are generally found on the invoice you should have received from them. This includes:

 

  • their Australian business number (ABN), if known
  • their name and address
  • gross amount you paid to them for the financial year (including any GST).

 

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