Taxable Payments Annual Report (TPAR) – Deadline & Why It Matters

Posted at 14:00h in Business, News, Tax by Simmons Livingstone

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Businesses that pay contractors for services such as building and construction, cleaning, courier/road freight, information technology, and security or surveillance must lodge a Taxable Payments Annual Report (TPAR) by 28 August 2025

Key considerations:

Paper forms are no longer accepted after 28 August 2025 – lodgement must be done online via ATO Online Services, SBR-enabled software, or a tax agent. Make sure your payroll or accounting systems are enabled.
The ATO has started penalising businesses that have not lodged TPARs for 2024 or previously, especially after multiple reminder notices
Common reporting errors involve missing contractor ABNs, incorrect payment amounts, or misclassification of services

If the ATO is expecting a TPAR but you are not required to lodge, you can submit a TPAR Non-Lodgement Advice to avoid unnecessary compliance reminders. This form can also be used to confirm you will not be lodging in future, unless your circumstances change. Businesses that are required to lodge should prepare early to avoid last-minute issues and potential penalties for missing the deadline.

Reach out to your Simmons Livingstone advisor on 1800 618 800 or via email at admin@simmonslivingstone.com.au.