If you need to lodge a taxable payments annual report (TPAR), report the total contractor payments made to each contractor for the relevant service provided on your behalf. You must also provide contractor (payee) details in a TPAR.

For each contractor you pay, you must include the following details in your TPAR:

• Australian business number (ABN), if known
  • if a contractor's ABN changed during the year, include each ABN for that contractor
• name (business name or individual's name)
• address
• total amounts for the financial year of the:
  • gross amount paid, including goods and services tax (GST) and any tax withheld
  • total GST you paid them
  • total tax withheld where an ABN was not quoted.

The ATO may ask for extra information about each of your contractors, including their:

• phone number
• email address
• bank account details (if they’re paid by electronic bank transfer).