Taxable Payment Annual Reports (TPAR)

If you operate in the building & construction, cleaning or courier industries, you may need to lodge a Taxable Payments Annual Report (TPAR) by 28 August.

The TPAR provides the Tax Office with details of payments you have made to contractors for providing services throughout the year.

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. These include:

  • their Australian Business Number (ABN)

  • their name and address

  • the total gross amount you paid to them for the financial year (including any GST).

The TPAR can be lodged with the Tax Office online via the Business Portal using your accounting software, or by completing a paper form.

If you are in the IT, road freight or security/surveillance services industries you will need to start reporting for the 2020 financial year. We recommend ensuring your accounting systems are ready for TPAR reporting requirements from 1 July 2019.

For more information on completing and lodging your TPAR, please contact us, or visit the Tax Office website.

Ruth Woolcock