Taxpayers may need to lodge a Taxable payments annual report (‘TPAR’) online by 28 August if they have paid contractors to provide any of the following services on their behalf:
- building and construction;
- cleaning;
- courier and road freight;
- information technology; or
- security, investigation or surveillance.
If the ATO is expecting a TPAR from a taxpayer who does not need to lodge one, they can complete a ‘TPAR non-lodgment advice form’ by 28 August.
Taxpayers who no longer pay contractors can also use this form to tell the ATO they will not need to lodge a TPAR in the future (although if their circumstances change they may need to lodge a TPAR).
Editor: Please contact our office if you need assistance with completing and/or lodging a TPAR.
Note that paper lodgments of TPARs will no longer be accepted after 28 August 2025.