Amend a lodged TPAR when the amounts (excluding details) reported for payees are incorrect. Incorrectly reported amounts that must be amended include:

• total goods and services tax (GST)
• gross amount paid
• total tax withheld where the Australian business number (ABN) was not quoted.

Include all the details for each payee that you are amending. The details must be exactly as they appeared in your original lodgment, except for the amended amounts for the payee.