28 August following 30 June year-end.
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.
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.
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.
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
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)
Never miss a Australia deadline
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