What you can do
If you are in the building and construction industry you may wish to talk to us about your Taxable payments annual report. We encourage you to lodge online, as lodging online is a quick and secure way to meet your reporting obligation.
If you are not required to lodge, please complete the online form available at ato.gov.au/TPARnilreport
If you were required to lodge the annual report for any of the previous financial years and haven't done so, it's overdue and should be lodged immediately. Penalties for not lodging the annual report may apply.
Other resources available to you:
- Webinars These one-hour 'seminar online' sessions are for businesses in the building and construction industry that make payments to contractors for building and construction services. They outline the taxable payments reporting requirements.
- Frequently asked questions and answers
- Worksheet You can print the Tax office worksheet to help you record details of payments you make to contractors for their building and construction services, particularly if you keep manual records. You can use the details you record in the worksheet to help you complete your Taxable payments annual report. The worksheet is for your records only – do not send this to the Tax Office.
- Sample Taxable payment annual report
- Examples of building and construction services
Please keep in mind that if you pay any form of contractors you may need to report this to the Tax Office. If you are unsure give us a call and we will be able to assist you with this determination.
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