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TPAR Due 28 August – Do You Need to Include Deliveries?
Remember, this year, you may have clients that have made a substantial income from deliveries in the last financial year, which may be new for them. Therefore, they will be required to submit a TPAR for freight services if they meet the criteria, even if this is not their primary business activity. Check the amount of delivery income against turnover to assess whether the business must submit a report.
The Taxable Payments Annual Report (TPAR) is due by
Reporting is required for building and construction, cleaning services, courier services, some government entities, road freight services, information technology services, and investigation or surveillance services. There are no new industries to include this year, but some businesses are required to report for the first time because of engaging contractors who make deliveries.
Contractors that must be reported include subcontractors, consultants and any other independent contractor who is not an employee, regardless of the business structure.
Essential Information for the TPAR
Total for invoices relating to services only or a combination of services and materials.
Total GST included.
Business to business transactions only.
TPAR is based on invoices paid from 1 July to 30 June (do not include unpaid invoices).
If the business provides mixed services, then if payments to contractors total 10% or more of GST turnover in any of the required industries, the business is required to report.
Set up your software now to capture all contractors that must be included in the report. If in doubt, include the contractor.
Run a test report to check that you have all the required information for all contractors.
ATO – Taxable payments annual report