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

Course overview

This course outlines when payments you make to contractors need to be reported to the ATO on a taxable payment annual report (TPAR). You will learn how the taxable payment reporting system works, when you are required to report, methods of lodging, and record keeping requirements.

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%