TPAR (Taxable Payments Annual Report)
The TPAR is an annual ATO report builders must lodge by 28 August listing every contractor payment made during the year. Threshold: 50% of income from building work.
Ask Chalkline about this →The Taxable Payments Annual Report (TPAR) is an annual report that businesses in certain industries must lodge with the ATO by 28 August each year, listing every payment made to contractors during the financial year just ended. In building and construction, the TPAR obligation applies if 50% or more of the business’s income (or business activity) is from building and construction services (verified 2026-05-11, ATO, Building and construction services, TPAR).
For each contractor paid during the year, report: the contractor’s name, ABN, address, gross amount paid (including GST), and the GST component. The ATO uses TPAR data to cross-check that contractors are declaring income that matches what builders report paying them.
Lodge via your accounting software’s TPAR export or through the ATO’s Business Portal. Payments to employees are excluded. Payments to other businesses (e.g. plant hire companies, suppliers of materials only) where no construction services were rendered are also generally excluded.
Also known as: Taxable Payments Annual Report
Category: Tax reporting
Related
See also
Last updated: 2026-05-11. Verified: 2026-05-11. Quarterly review for currency.