Paid contractors in the last year?
You may need to report payments you made to contractors to the ATO in a Taxable payments annual report (TPAR).
You’ll need to lodge a TPAR by 28 August 2019 if:
- your main business activity is in the building and construction industry and you paid contractors to provide building and construction services
- you provide cleaning or courier services and you paid contractors to provide cleaning or courier services.
You may also need to report payments to contractors if you provide mixed services, that is, cleaning or courier services are only part of the services your business provides. Information is available on the ATO’s website to help you work out if you need to report.
If you’re in the building and construction industry and you also paid contractors to provide cleaning services, you may need to report both these payments in your TPAR.