Taxable Payments Annual Report (TPAR)
Annual report listing payments to contractors in specific industries (building, cleaning, courier, road freight, IT, security, surveillance, investigation). Due 28 August following 30 June year-end. A business must lodge a TPAR if at least 10 percent of its business income for the year comes from a relevant service and it paid contractors for that service. Figures are reported on a cash basis, so a business on accruals may see differences between its records and the pre-filled amounts that contractors see in their returns.
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Who this applies to
- Building & construction businesses
- Cleaning services
- Courier and road freight services
- Information Technology services
- Security, investigation or surveillance services
What to file
TPAR form with each contractor's ABN, name, address, gross payments and any GST. Include the contractor's ABN, name, address and the gross amount paid for the year, including any GST. Where the contractor gave no ABN, record the payment and the amount withheld.
How to file
Via ATO Online Services for Business or accounting software with TPAR support.
Payment due
No payment: informational only.
Penalties for missing this deadline
FTL penalty 1 unit per 28 days late, max 5 units. ATO can also issue default failure-to-lodge penalties. The FTL penalty unit is A$364 for documents due on or after 1 July 2026, so the cap is A$1,820 for a standard lodger.
Filing checklist
- Identify all contractor payments in scope
- Confirm ABN of each contractor (use ABN Lookup if missing)
- Aggregate gross payments and GST per contractor
- Lodge TPAR through ATO Online or software
- Keep records for 5 years
Documents you'll need
- List of contractors with ABN, name and address
- Payment records by contractor for the year including GST
- Records of amounts withheld from contractors with no ABN
Common mistakes to avoid
- Missing the report entirely because there's no payment due
- Forgetting that mixed-services businesses (e.g. IT + cleaning) may need to lodge
- Including employees (TPAR is contractors only)
- Ignoring contractors whose payments were made through a related business or card statement
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