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Do your clients need to lodge a TPAR?

We'll send you a list soon of your clients who may need to lodge a Taxable payments annual report (TPAR).

Published 1 July 2024

If you haven’t received a TPAR client list from us before, check that your email or postal address is up to date in Online services for agents

Your clients may need to lodge a TPAR if they’ve made payments to contractors or sub-contractors who provide the following services on their behalf:

  • building and construction
  • cleaning
  • courier, delivery or road freight
  • information technology (IT)
  • security, surveillance or investigation.

If any of your clients don’t need to lodge a TPAR for 2024, you can complete a non-lodgment advice (NLA) form on their behalf. If they no longer pay contractors, you can also use this form to tell us they won’t need to lodge a TPAR in the future.

You can lodge a TPAR or NLA form for your clients using SBR-enabled softwareExternal Link or through Online services for agents, which also allows you to: 

  • view each client's outstanding TPARs in the 'For action' screen, or under 'Lodgments' 
  • confirm previous lodgments in the history section. 

TPARs are due 28 August each year and overdue penalties may apply.

Find out more at ato.gov.au/TPAR.

QC102669