Reporting payments made to contractors

Contractors who don’t quote an ABN

If an ABN isn’t provided, you may need to withhold an amount from the payment for that supply under the PAYG withholding arrangements.

Report the amounts withheld in either:

Only report this information in one of these annual reports, not both.

10 mins

Who is a contractor?	0%
The taxable payments reporting system	0%
Payments you need to report	0%
Payments you don’t need to report	0%
Incidental labour	0%
Contractors who don’t quote an ABN	0%
Activity	0%
Payments within consolidated groups	0%
Activity	0%
Payments for private and domestic purposes	0%
Activity	0%
Activity	0%

13 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
Operating primarily in building and construction services	0%
What are building and construction services?	0%
Examples of building and construction services	0%
Examples of buildings, structures, works, surfaces, or sub-surfaces	0%
Activity: Inspections and certification	0%
Activity: Testing and tagging	0%
Activity: Equipment hire with or without an operator	0%
Activity: Business primarily in the building and construction industry	0%
Activity: Business primarily in building and construction services	0%
Activity: Not all income is from building and construction services	0%
Activity: Mining infrastructure	0%
Activity: Retail business providing minor building and construction services	0%
Activity: Separate business entity for building and construction services	0%
Activity: Reporting payments to a subcontractor	0%

6 mins

Do you need to lodge a taxable payments annual report (TPAR)?	0%
What are cleaning services?	0%
Providing cleaning and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%
Activity	0%

8 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
What are courier services?	0%
Providing courier and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%
Activity	0%

6 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
Engaging overseas contractors	0%
What are information technology services?	0%
Providing IT and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%

8 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
What are road freight services?	0%
Providing road freight and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%
Activity	0%

6 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
What are security, investigation or surveillance services?	0%
Providing these and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%

2 mins

Contractor details	0%
Checking contractor ABN details	0%
TPAR worksheet	0%
Payee information statement	0%
TPAR non-lodgment advice	0%

2 mins

Lodgment options	0%

4 mins

Amend a lodged taxable payments annual report (TPAR)	0%
Amend amounts reported	0%
Correct payee details	0%
Lodge an amended TPAR form	0%

2 mins

Contractor records	0%

1 mins

Related courses	0%

Course Feedback	0%