Activity

Immediate Food is a company with an ABN that picks up and delivers food from restaurants to customers.

Customers contact a restaurant directly to place their order. The restaurant uses delivery drivers subcontracted by Immediate Food to deliver the food.

Immediate Food charges the restaurants for the delivery service they provide.

Is Immediate Food supplying a courier service?

At the end of the financial year, the total payment Immediate Food receives for courier services is 15% of their current GST turnover.

Does Immediate Food report this income in a TPAR?

The restaurants that partner with Immediate Food are offering their takeaway customers a choice. Customers can either pick up their order from the restaurant or have it delivered to them (by Immediate Food).

Are the restaurants also supplying courier services?

Reporting payments made to contractors

Steps Progress

Contractor payments

10 mins

Building and construction industry

13 mins

Cleaning services

6 mins

Courier services

8 mins

Information technology services

6 mins

Road freight services

8 mins

Security, investigation, or surveillance services

6 mins

What to report

2 mins

How to report

2 mins

If you report incorrectly

4 mins

Contractor records

2 mins

Related courses

1 mins

Course feedback