Businesses that pay contractors to provide certain services may need to lodge a taxable payment annual report (TPAR) each year.

From 22 March 2024, The ATO will begin applying penalties to businesses that:

  • Have not lodged their TPAR for 2022-23 or previous years
  • Have received 3 reminder letters about their overdue TPAR
  • A TPAR must be lodged by 28 August each year

Businesses that must lodge an annual TPAR

An annual TPAR must be lodged by the following business types that make payments to contractors and subcontractors for their services and hold an ABN:

  • Building and construction services
  • Cleaning services
  • Road freight and courier services
  • Information technology services
  • Security, investigation or surveillance services

Non-lodgment advice

If you don’t need to lodge a TPAR in an income year, you can submit a non-lodgment advice with the ATO.

If you no longer pay contractors, a non-lodgment advice may also be submitted to indicate that no future TPARs will be required to be lodged.

Please feel free to contact our office, should you require assistance with lodging any outstanding TPARs or engaging with the ATO on your behalf if required.

 

CTTO:  Wolter’s Kluwer

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