Taxable Payments Annual Report Lodgement Reminder

Businesses that pay contractors for 'Taxable payments reporting system services' may need to lodge a 'Taxable Payments Annual Report' ('TPAR') by 28 August each year.

The ATO will apply penalties to businesses that have not lodged their TPAR from 2025 or previous years, and/or that have been issued three reminder letters about their overdue TPAR.

Businesses that do not need to lodge a TPAR can submit a 'non-lodgement advice ('NLA') form'.  Businesses that no longer pay contractors can also use this form to let the ATO know that they will not need to lodge a TPAR in the future.