Taxable Payments Annual Report (TPAR)

Issuing authority

Australian Taxation Office

Official source

How to apply

1. Determine if your business operates in a TPAR-liable industry: building and construction, cleaning services, courier services, road freight, information technology (IT), security, investigation or surveillance.
2. Confirm that contractor payments made during the financial year (1 July to 30 June) meet the reporting threshold — report all payments to contractors where their services are within your industry scope.
3. Collect required contractor details throughout the year: ABN, full name or business name, business address, total gross amount paid (including GST), total GST included in payments.
4. Set up or confirm access to Online Services for Business via myGovID and RAM, as paper lodgment of TPAR is no longer accepted from 28 August 2025 onwards.
5. Log in to Online Services for Business, navigate to Lodgments, and select 'Taxable payments annual report', or lodge via business software that generates a TPAR data file for upload.
6. Review all contractor payment entries for accuracy and completeness before submitting.
7. Lodge the TPAR by 28 August each year (covering the financial year ending 30 June).
8. Retain a receipt/confirmation number from the ATO following successful lodgment, and keep underlying records for five years.

Related topics

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