What is the taxable payments annual report?
Understand the taxable payments annual report and when small businesses may need to report payments to contractors.
Summary
The taxable payments annual report, or TPAR, is used by some businesses to report payments made to contractors for certain services. The ATO explains which industries and payments may be covered.
What this means
TPAR is not required for every small business. It depends on the services the business provides and payments made to contractors.
The report helps the ATO match contractor income with amounts reported by businesses.
Typical actions
- Check whether your business is in a TPAR-reporting industry.
- Keep contractor payment records during the year.
- Collect contractor details such as ABN where required.
- Lodge the report by the relevant due date if required.
Official ATO sources
Last checked: 20 June 2026
Taxable payments annual report
ATO hub for TPAR information.
Businesses that need to report
Explains which businesses may need to report.
Payments you need to report
Explains payments that may need to be included.
Related questions
- What records does a business need to keep?
- What is employee vs contractor?
- What is PAYG withholding?
- What tax obligations does a small business have?
Important notice: Tax Clarity is an independent information tool. This page provides general information based on official sources. It does not provide tax, legal, financial, or accounting advice. Tax rules can change, and how they apply depends on your circumstances. For advice about your situation, speak with a registered tax agent or qualified professional.
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