Reporting payments made to contractors | Essentials to strengthen your small business

Do you need to lodge a taxable payment annual report (TPAR)?

If you’re running a business primarily in the building and construction industry, you must lodge a taxable payments annual report (TPAR) if you:

make payments to contractors or subcontractors for building and construction services, and
have an Australian business number (ABN).

Reporting payments made to contractors

Contractor payments

10 mins

Who is a contractor?	0%
The taxable payments reporting system	0%
Payments you need to report	0%
Payments you don’t need to report	0%
Incidental labour	0%
Contractors who don’t quote an ABN	0%
Activity	0%
Payments within consolidated groups	0%
Activity	0%
Payments for private and domestic purposes	0%
Activity	0%
Activity	0%

Building and construction industry

13 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
Operating primarily in building and construction services	0%
What are building and construction services?	0%
Examples of building and construction services	0%
Examples of buildings, structures, works, surfaces, or sub-surfaces	0%
Activity: Inspections and certification	0%
Activity: Testing and tagging	0%
Activity: Equipment hire with or without an operator	0%
Activity: Business primarily in the building and construction industry	0%
Activity: Business primarily in building and construction services	0%
Activity: Not all income is from building and construction services	0%
Activity: Mining infrastructure	0%
Activity: Retail business providing minor building and construction services	0%
Activity: Separate business entity for building and construction services	0%
Activity: Reporting payments to a subcontractor	0%

Cleaning services

6 mins

Do you need to lodge a taxable payments annual report (TPAR)?	0%
What are cleaning services?	0%
Providing cleaning and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%
Activity	0%

Courier services

8 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
What are courier services?	0%
Providing courier and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%
Activity	0%

Information technology services

6 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
Engaging overseas contractors	0%
What are information technology services?	0%
Providing IT and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%

Road freight services

8 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
What are road freight services?	0%
Providing road freight and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%
Activity	0%
Activity	0%

Security, investigation, or surveillance services

6 mins

Do you need to lodge a taxable payment annual report (TPAR)?	0%
What are security, investigation or surveillance services?	0%
Providing these and other services	0%
Steps to work out if you need to lodge	0%
Activity	0%

What to report

2 mins

Contractor details	0%
Checking contractor ABN details	0%
TPAR worksheet	0%
Payee information statement	0%
TPAR non-lodgment advice	0%

How to report

2 mins

Lodgment options	0%

If you report incorrectly

4 mins

Amend a lodged taxable payments annual report (TPAR)	0%
Amend amounts reported	0%
Correct payee details	0%
Lodge an amended TPAR form	0%

Contractor records

2 mins

Contractor records	0%

Related courses

1 mins

Related courses	0%

Course Feedback

Course Feedback	0%