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.

See also: 

* Article provided by the Australia Taxation Office