As part of the taxable payments reporting system (TPRS), some businesses must lodge a taxable payments annual report (TPAR) to report payments they made to contractors for providing the following services:

• building and construction
• courier
• cleaning
• information technology (IT)
• road freight
• security, investigation or surveillance.

Collecting information about contractor payments in the TPAR helps the ATO identify contractors who do not meet their tax obligations and help them correctly report their income.

Each year you must review if you need to lodge a TPAR with the ATO by 28 August.