TPAR 2025 Deadline: Do You Need to Lodge a Taxable Payments Annual Report by 28 August?

What’s a TPAR (Taxable Payments Annual Report)?

If your business pays contractors for certain services, you may need to lodge a Taxable Payments Annual Report (TPAR) with the ATO by 28 August each year. A TPAR captures payments made to subcontractors, consultants, and independent contractors, regardless of their business structure—sole trader, partnership, company, or trust.

Who Must Lodge a TPAR?

You must lodge if you’ve paid contractors to provide any of these services on your behalf:

  • Building and construction

  • Cleaning

  • Courier and road freight

  • Information technology (IT)

  • Security, investigation, or surveillance

For businesses providing multiple services, you must determine whether payments for these services make up 10% or more of your total income—if yes, you must lodge. For building and construction services, any payments to contractors must be reported.

What Payments to Report—and What to Exclude

Reportable:

  • Payments made to contractors for eligible services

  • Include gross payment amounts (GST included), even if the invoice blends materials and labour

Not Reportable:

  • Payments solely for goods or incidental labour

  • Unpaid invoices as of 30 June—only payments made before this date are reported

  • Payments to employees or via PAYG withholding

  • Payments to entities within your consolidated tax group

  • Private or domestic services—e.g., paying a cleaner for work at your home

How to Lodge

Online Lodgment is the standard method:

  • Use SBR-enabled accounting software or the ATO’s Online Services for Business

  • Tax agents can also lodge via their portal

Paper forms will still be accepted until 28 August 2025. After this date, all TPAR lodgments must be completed online.

If You Don’t Need to Lodge

If the ATO expects a TPAR from you but you don’t meet the criteria—or if you no longer pay contractors—you can submit a TPAR non-lodgment advice form by the deadline. This also notifies the ATO that you won’t be lodging in future unless your circumstances change.

Late, Incorrect, or Amended Lodgments

  • Late lodgment: Failing to lodge by the due date can result in Failure to Lodge (FTL) penalties.

  • Errors in your report: You can submit an amended TPAR to correct mistakes before the deadline.

Practical Tips

  • Keep accurate contractor records: ABNs, names, addresses, GST amounts, and total payments per contractor

  • Use the ATO’s TPAR worksheet to prepare your data

Need help? Not sure if you need to lodge a Taxable Payments Annual Report (TPAR) with the ATO by 28 August? Contact Trinity Advisory. We can guide you through the process and make sure you stay compliant.