Businesses who make payments to contractors may need to report these payments and lodge a TPAR.

Contractors can include subcontractors, consultants and independent contractors. They can operate as sole traders (individuals), companies, partnerships or trusts.

You need to report payments made to contractors or subcontractors for the following services:

• building and construction services
• cleaning services
• courier services
• road freight services
• Information technology (IT) services
• security, investigation or surveillance services.

Report the total payment amount if an invoice you receive from a contractor includes both labour and materials.