• Taxable Payments Annual Report

    This form is for businesses paying contractors for services in the industries of:

    • building and construction
    • cleaning
    • courier services

    The Taxable payments annual report (TPAR) reports contractor payments the business makes during a financial year. Some government entities also need to report total grants paid to ABN holders and payments they make for services.

    Contractors can include:

    • subcontractors
    • consultants
    • independent contractors

    They can be operating as:

    • sole traders (individuals)
    • companies
    • partnerships
    • trusts

    You can add details of up to 20 payees on each report. If you need to report more than 20 payees, you can submit the form more than once.

    Authorisation to submit the form

    To submit reports through the Business Portal, reporters need to make sure they have the correct permissions set in Access Manager. To access the online form, standard users (standard AUSkey holders or connected myGov users with standard access) need the permissions to prepare and lodge the TPAR.

    Administrators (administrator AUSkey holders or connected myGov users with administrator access) can login to Access Manager to set the permissions for standard users.

    To update TPAR report permissions in Access Manager (this is done by an administrator), use the following steps:

    • go to Access Manager
    • select Access and permissions under the My business heading in the left hand menu
    • select the name of the user you want to update
    • in the Permissions table under the Business tab, go to ATO transactions  
    • select Taxable payment annual report  
    • click in the relevant boxes to prepare and lodge

    What information will I need?

    To complete this report you'll need to provide contractor details generally found in the invoices or grant applications you receive from them, including:

    • their Australian business number (ABN), where known
    • name (business or individual) and address for the contractor
    • gross amount you paid to them for the financial year (including any GST)
    • total tax withheld where an ABN was not quoted

    For government entities you will also need to include:

    • whether a “Statement by a supplier” was provided
    • details of any grants paid to people or organisations that have an ABN, including the date the grant was paid and the name of the grant or grant program

    How do I complete the report?

    To complete the report you:

    • select online forms in the left hand menu
    • select the Taxable payment annual report from the forms listed. This form will only display if your Administrator has given the permissions in Access Manager to allow you to prepare and lodge the report.

    When the form opens, you have the option to either:

    • create a new report
    • view lodgment history
    • see financial years to be lodged, the status of the form and the lodgment due date
    • You won’t be able to see any outstanding lodgments if you are lodging this report for the first time.

    If you have lodged TPAR previously there will be a list of reports that are due and their due date. To create a new report select Lodge and the form will open. Choose the financial year from the drop down menu and continue to complete the fields including payee (contractor) information.

    When you submit the form, you'll receive an on-screen message telling you that your report has been successfully submitted. The on-screen message gives you an ATO Receipt ID.

    You can print a copy of the report prior to or after submitting the lodgment using the print friendly view button.

    How do I add payees to the form?

    To add payees click on the Add + button. A warning alert will display if you try to add more than 20 payees.

    If you have more than 20 payees to report, you'll need to submit the current form and start a new form for the extra payees.

    Note: Do not cut and paste content from other sources, as this may result in an error. Enter details directly into the TPAR.

    Help

    The online form has help text about general information and specific fields.

    Select the help function on the form to get help information for form content.

    See also:

    Taxable payment annual report (TPAR) 


Relying on our information - our commitment to you

We are committed to providing you with advice and guidance you can rely on, so we make every effort to ensure that what we give you is correct.

If you follow our advice or guidance and it turns out to be incorrect, or it is misleading and you make a mistake as a result, we will take that into account when determining what action, if any, we should take.

Some of the advice and guidance on this website applies to a specific financial year. This is clearly marked. Make sure you have the information for the right year before making decisions based on that information.

If you feel that our advice and guidance does not fully cover your circumstances, or you are unsure how it applies to you, contact us or seek professional advice.

Copyright

© Australian Taxation Office for the Commonwealth of Australia

You are free to copy, adapt, modify, transmit and distribute this material as you wish (but not in any way that suggests the ATO or the Commonwealth endorses you or any of your services or products).