What is a Taxable Payments Annual Report (TPAR)? - 2025 Edition

Lodgment of the Taxable Payments Annual Report is due 28 August each year.

What is the Taxable Payments Annual Report?

The Taxable Payments Annual Report (TPAR) is a report that certain businesses must lodge with the Australian Tax Office (ATO) each year. This report details payments made to contractors for services provided within a Financial Year. The TPAR provides the ATO with comprehensive information on payments, which helps ensure that contractors are reporting their income correctly and paying the appropriate amount of tax.

Who needs to lodge a TPAR?

Businesses who operate in the following industries are required to lodge a TPAR:

• Building and Construction;
• Cleaning services;
• Courier services - including food delivery services;
• Road Freight;
• Information Technology (IT);
• Security, Investigation, or Surveillance.

If your business provides these services and pays contractors to deliver them, you may need to lodge a TPAR. This obligation extends to businesses of all sizes, from companies, trusts, partnerships, to sole traders. The requirement to lodge applies whether the business is registered for Goods & Services Tax (GST) or not.

What Information is reported on the TPAR?

The TPAR must include the following information about each contractor paid during the Financial Year:

• The contractor's name, address and ABN (Australian Business Numbers);
• The total amount paid, including GST, and tax withheld where an ABN was not quoted.

When to lodge the TPAR?

The TPAR is lodged annually by 28 August following the End of the Financial Year.

How to lodge the TPAR?

Businesses can lodge their Taxable Payments Annual Report:

• through their Online Accounting Software - XERO or MYOB;
• via the ATO's Business Portal;
• or through their Registered Tax Agent.

Failing to lodge the TPAR on time or providing inaccurate information can result in penalties issued by the ATO. To ensure compliance, businesses should maintain accurate records of all payments made to contractors and sub-contractors throughout the year.

For More Information

If you are unsure if this applies to you and your business, please contact an Archer Gowland Redshaw adviser on (07) 3002 2699 | info@agredshaw.com.au