Amend amounts reported
You can amend a lodged Taxable payments annual report (TPAR) form and update the payee (contractors) amounts and details reported. The lodged amendment may take up to 28 days to process.
Amend a lodged TPAR when the amounts (excluding details) reported for payees are incorrect.
Incorrectly reported amounts include:
- total goods and services tax (GST)
- gross amount paid
- total tax withheld where the Australian business number (ABN) was not quoted.
Include all the details for each payee that you are amending. The details must be exactly as they appeared in your original lodgment, except the amended amounts for the payee.
Correct payee details
If your original TPAR included any incorrect details for a payee (excluding amounts), you don't need to submit an amended report.
Instead, correct this information by sending us the details either online or by mail.
The following details can be corrected:
- ABN
- name of the payer or payee
- grant name (government entities only)
- incorrect financial year.
Send us:
- the correct information, including:
- the payee or payer details (or both) that were reported and need to be corrected
- the payee or payer details (or both) as they should have been reported
- the correct grant name
- your ABN
- your name
- your contact details: email address or phone number (we may need to contact you)
- the financial year of the TPAR, (for example, 2018 TPAR)
- the reason for the change or an explanation of how you made the mistake.
If you're a tax professional, send the information to us by Practice mail using Online services for agents.
Correct payee details online
Use Online services for business to send us the correct payee details online.
You can:
- sign in to Online services for business
- select Communication from the top menu then Secure mail
- select New and then from the Topic drop-down list, select Debt and lodgment
- select Taxable payments annual report from the Subject menu
- attach any files and provide the correct information
- complete the declaration and then Send.
Send corrected payee details by mail
Mail your correction to:
Australian Taxation Office
PO Box 3575
ALBURY NSW 2640
Add new payees
To add a new payee, you need to lodge another TPAR, including:
- all your information as the payer
- the information for the new payee or payees.
Lodge an amended TPAR form
If your report was lodged online using business software, generate an amended report using your software.
If your report wasn't lodged using business software, lodge an amended TPAR form through either:
Government entities can't lodge by paper form.
Registered tax and business activity agent (BAS) agents can lodge TPAR amendments for their clients through Online services for agents.
Lodge your amendment online
The TPAR online form is available through ATO online services for individuals and sole traders (accessed through myGov).
It's also available in Online services for business.
To lodge an amendment in ATO Online services for individuals, you:
- select Tax then Lodgments from the top menu
- select Taxable payments annual report
- select the History tab
- select Lodge/Amend
- select the financial year using the drop-down menu
- at Payee details select Add
- select Payee amendment
- provide all the payee information
- click Save and continue
- add any other payees where you need to amend information
- once you have provided accurate information, complete the declaration then Submit.
To lodge an amendment in Online service for business, you:
- select Lodgments then Taxable payments annual report
- select the History tab
- select Prepare/Amend
- select the financial year using the drop-down menu
- at Payee details select Add
- select Payee amendment
- provide all the payee information
- click Save and continue
- add any other payees where you need to amend information
- once you have provided accurate information, complete the declaration then Submit.
Lodge your amendment by paper form
On the TPAR paper form Taxable payments annual report (NAT 74109)External Link, complete the following:
- mark the Amending an annual report field with an X
- include payees where an amount field needs to be changed
- all fields and show the amended amounts.
Mail the amended TPAR form to the address on the front of the form.