The Australian Taxation Office has issued a final reminder that businesses and government entities paying contractors must lodge their Taxable Payments Annual Report by 28 August 2026, and has confirmed paper lodgments are no longer accepted.
The Australian Taxation Office (ATO) has issued a final reminder that businesses and government entities making payments to contractors must lodge their Taxable Payments Annual Report (TPAR) on 3 August 2026.
The ATO has also announced that it no longer accepts paper TPAR lodgments. All reports must now be submitted electronically through Online services for business, Online services for individuals and sole traders, Standard Business Reporting (SBR)-enabled software, or a registered tax practitioner.
TPARs are due by 28 August each year. Businesses that are not required to lodge a report for a particular financial year should instead submit a non-lodgment advice (NLA) form.
Businesses and government entities that make payments to contractors—including subcontractors, consultants, and independent contractors—may be required to lodge a Taxable Payments Annual Report (TPAR). The reporting requirement applies to payments for services in industries such as building and construction, cleaning, courier and road freight, information technology (IT), and security, investigation, or surveillance.
Earlier, the Australian Taxation Office (ATO) reminded businesses of the requirement to lodge a Taxable Payments Annual Report (TPAR) by 9 March 2026 to avoid potential penalties.
