If security, investigation or surveillance services are only part of what your business provides, you may need to fill out a TPAR.

To identify whether you need to lodge a TPAR, you will need to know your goods and services tax (GST) turnover.

Your GST turnover is your total business income (not your profit) minus:

• GST included in sales to your customers
• sales that aren't for payment and aren't taxable
• sales not connected with a business you run
• input-taxed sales you make
• sales not connected with Australia.

You reach the GST turnover threshold if:

• your current GST turnover – your turnover for the current month and the previous 11 months – totals $75,000 or more ($150,000 or more for non-profit organisations), or
• your projected GST turnover – your total turnover for the current month and the next 11 months – is likely to be $75,000 or more ($150,000 or more for non-profit organisations).

You must register for GST when you reach the GST threshold.

You may also choose to voluntarily register for GST if you are under the GST threshold.

Once you know your GST turnover you should:

• work out how much of your GST turnover came from security, investigation or surveillance services 
• add up the money your business was paid for providing security, investigation or surveillance services for the financial year - a financial year is the 12 months from 1 July to 30 June
• include payments for services provided by both employees and contractors or subcontractors
• work out the total amount of your GST turnover for the year.

If the total payments, you receive for security, investigation or surveillance services are:

• 10% or of the entity’s relevant GST turnover as at the end of the reporting period, you must lodge a TPAR
• less than 10% of the entity’s relevant GST turnover as at the end of the reporting period, you may lodge a TPAR.