Taxable Payments

Taxable payments annual report (TPAR)

Some businesses need to report information to ATO about the payments they made to contractors for services. You may need to lodge a Taxable payments annual report (TPAR) by 28 August each year if you falls in the selected business categories.

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 contractors are generally found on the invoice you should have received from them. This includes:

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

The selected business categories that are require to lodge a TPAR as follows:

• Building and construction services
• Cleaning services
• Courier services
• Road freight services
• Information technology (IT) services
• Security, investigation or surveillance services
• Government entity

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