Taxable Payments Annual Reports (‘TPARs’) due 28 August

2021 TPARs are due to be lodged for businesses
who have paid contractors to provide the following

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

With specific reference to the TPAR due on 28
August 2021, the ATO has reminded taxpayers they
may need to report payments made to contractors
during the 2021 income year for the first time.
This will particularly be the case where such
payments were made for delivery services done
on behalf of their business (i.e., perhaps as a
result of a COVID-19 business ‘pivot’ during lock
down periods).
Importantly, the ATO has reminded taxpayers that
they already have the records needed to lodge
a TPAR from preparing their relevant activity
statements including the:

  • contractor’s name, address and ABN (if
    known); and
  •  total amounts for the income year of
    payments to each contractor (including
    GST) and tax withheld where the
    contractor did not quote their ABN.


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