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 inform 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 Omnis in West Perth for assistance with completing and/or lodging a TPAR.
Note that paper lodgments of TPARs will no longer be accepted after 28 August 2025.