Checking TPAR obligations
We have found some businesses have mistakenly advised us they are not required to lodge a Taxable payments annual report (TPAR), or have missed the lodgment due date. Your clients may not understand their obligations.
Your clients may need to lodge a TPAR if in 2018–19 they:
- provided cleaning or courier services and paid contractors to provide cleaning or courier services on their behalf
- are primarily in the building and construction industry and paid contractors to provide building and construction services.
To avoid follow up from us, you can determine if your client has a TPAR obligation by checking:
- the definitions of who is required to report
- if your clients claimed contractor expenses in their tax returns.
You can lodge your clients’ TPAR using Online services for agents. If you previously lodged using file transfer or via SBR-enabled software you can continue to lodge this way.
If you need to correct an error on a lodged report, see our instructions for correcting a lodged report.
If your client is not required to lodge, you can let us know by lodging a Taxable payments annual report – not required to lodge form. This will update our records to avoid unnecessary follow up.
- Work out if you need to report
- Lodging your TPAR
- Not required to lodge
- Why we collect information about payments to contractors