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Taxable payments annual report (TPAR)

July 14, 2019

Every year businesses in the building and construction industry are required to make a taxable payments annual report (TPAR) to the Australian Taxation Office (ATO). Members are reminded that the TPAR is due by 28 August 2019. The TPAR form is available from the ATO website and is required to include for each contractor their name and contact details, their ABN, and the gross amount and GST paid and the total tax withheld.

The information in a TPAR is used by the ATO to identify contractors who have not met their tax obligations. The ATO has also been using this information to determine whether builders and head contractors are complying with requirements to ensure contractors have ABNs and hold GST registration when they are paid GST.

More information can be found at the ATO website and for a HIA information sheet click here.

If you need more information please contact a HIA workplace adviser on 1300 650 620.