Taxable Payments Annual Report (TPAR)
If your business pays contractors in certain industries, you may need to lodge a Taxable Payments Annual Report (TPAR) each year. UV TAX can prepare and lodge it for you – on time.
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Which businesses must lodge?
Businesses that pay contractors for these services generally need to report those payments:
- Building and construction
- Cleaning
- Courier and road freight
- Information technology (IT)
- Security, investigation or surveillance
Businesses providing a mix of these services may also need to lodge, depending on how much of their income comes from them.
Key facts
Due date
28 August each year, for payments made in the previous financial year.
What to report
Each contractor’s name, ABN, address and the total amount paid (including GST).
Why it exists
It helps the tax office check that contractors report all their income.
Late lodgement
Penalties can apply if you don’t lodge on time.
Tips
- Collect each contractor’s ABN and details before you pay them
- Keep contractor payments in a separate account code in your software
- Check whether a payment is to a contractor or an employee
- Lodge a “not required” form if you no longer need to lodge
How UV TAX helps
- Check whether you need to lodge
- Set up your bookkeeping to capture contractor payments
- Prepare and lodge your TPAR by 28 August
⚠️ General information only – not tax or legal advice. Whether you must lodge depends on your industry, services and payments. This page is a simple overview as at November 2026 and does not consider your personal circumstances. Tax laws, rates and thresholds change regularly. Please get advice for your situation before acting.
Need your TPAR lodged?
Free consultation and a fixed-fee quote before we start.
0466 268 405Frequently asked questions
When is the TPAR due?
28 August each year.
Which industries need to lodge a TPAR?
Generally businesses paying contractors for building and construction, cleaning, courier and road freight, IT, and security, investigation or surveillance services.
What do I report?
Each contractor’s details and the total payments made to them in the year.
What if I forget to lodge?
Penalties may apply. Lodge as soon as possible and talk to us.
Related
General information current as at November 2026.