Taxpayers who need to lodge a TPAR

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).

Please contact our office if you need assistance with completing and/or lodging a TPAR.