You don’t need to report the following payments:

• payments for materials only
• incidental labour
• unpaid invoices after 30 June - only report payments you made on or before 30 June each year
• workers engaged under a labour hire or on-hire arrangement. This includes a labour hire firm that hires workers under a labour-hire arrangement to provide services
• pay as you go (PAYG) withholding payments. For example, you don’t report payments to employees. Report these payments through the PAYG withholding annual report or Single Touch Payroll (STP).
• payments to foreign residents for work performed in Australia. These payments are generally subject to PAYG foreign resident withholding. If the payments aren’t subject to PAYG withholding, you need to report them in a TPAR.
• foreign residents for work performed overseas
• contractors who don’t quote an Australian business number (ABN)
• payments in consolidated groups
• payments for private and domestic projects.