If you’re providing an IT service and engaging a contractor to provide that service on your behalf, the payment to that contractor is reported in the TPAR.

Contractors can be located outside Australia and may not have an ABN. There is no exclusion based on the location or tax residency of the contractor (payee).

If an ABN isn’t provided, you may need to withhold payment under the pay as you go (PAYG) withholding arrangements.