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Reporting payments made to subcontractors (TPAR)

If you operate a business in the building and construction sector, have an ABN and make payments to contractors, you’re required to lodge a TPAR to the Australian Taxation Office.
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If you operate a business that is ‘primarily in the building and construction industry, have an ABN and make payments to contractors, you’re required to lodge a Taxable Payments Annual Report (TPAR) every year.

A TPAR needs to be lodged to the Australian Taxation Office (ATO) by 28 August every year. The report is a summary of payments made to contractors for building and construction services provided. Payments made to suppliers also need to be reported in cases where you have paid for more than just a product. For instance, if you hire an excavator with an operator, you need to report the payment made to the hire company. 

For each contractor you pay, you will need to report a range of information, including their name, address and phone number; Australian Business Number (ABN); the gross amount paid to them in the financial year; and the amount of GST paid. 

This resource provides information on when your business is required to complete a TPAR form and the best methods for lodging the form with the ATO.

Access this resource now

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Didn’t find what you were looking for?

Who is it for?

Building Professionals

This guide will take you through your obligations regarding reporting payments made to subcontractors. It’s designed for building professionals and administration staff who need to understand their obligations.

What does it include?

  • Lodging a report
  • Payments that need to be reported
  • Examples
  • Payments to suppliers
  • How to report.

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