Certain industries and sectors have a specific requirement for reporting to the ATO when paying contractors. The industries and sectors are:
- building and construction
- cleaning services
- courier services
- information technology services
- road freight services
- security, investigation and surveillance services.
The reporting requirement that affects these small businesses is called the Taxable Payments Reporting System.
If you’re providing these services and paying contractors for providing the services on behalf of your business, you may need to lodge a Taxable payments annual report (TPAR) each year to report the total payments you make to your contractors.
Last modified: 18 May 2023
