Taxable payments annual report (TPAR) reminder

COVID-19 business changes and TPAR

You may need to lodge a Taxable payments annual report (TPAR), under the Taxable payments reporting system (TPRS) by 28 August each year if you pay contractors to provide:

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

If, in response to COVID-19 restrictions your business is offering new or expanded services that include these services, and you pay contractors to provide these services, you also may need to complete a TPAR.

For example, our client may be a restaurant that has delivered meals to their customers during the COVID-19 restrictions. If they charge a delivery fee and engage contractors to deliver on their behalf, they may need to lodge a TPAR. If the restaurant uses their own employees to make the deliveries, they do not need to report payments to employees on a TPAR.

The ATO has resources to help you understand your TPAR obligations, including a series of short webinars for each service sector. The webinars provide a three-step guide on how to prepare, record and report.

Flor-Hanly operates throughout Mackay, Clermont and Central Queensland. Our accounting team works with you to help you determine, focus on and achieve your personal and business goals. Call us on 07 4963 4800.