You are a business that primarily operates in building and construction services if any of these apply:

• In the current financial year, 50% or more of your business income is earned from providing building and construction services.
• In the current financial year, 50% or more of your business activity relates to building and construction services.
• In the previous financial year, 50% or more of your business income was earned from providing building and construction services.

If one of these apply to you and you made payments to contractors for a relevant building and construction service during the financial year, you must lodge a TPAR.