From 22 March, we’ll apply Failure to lodge penalties to those who:
- have been issued three non-lodgment letters about their overdue Taxable payments annual report (TPAR)
- haven’t lodged their TPAR from 2024 or previous years.
Last year, we issued more than 11,000 businesses with approximately $18million in penalties.
Check if your client needs to lodge a TPAR
You can use the Reported Transactions service in Online services for agentsExternal Link to view records of payments your client has made to contractors.
If they have an overdue TPAR, lodge now through SBR-enabled softwareExternal Link or Online services for agentsExternal Link.
If your client doesn’t need to lodge a TPAR, you still need to submit a non-lodgment advice (NLA) form to avoid unnecessary contact from us. If they no longer pay contactors, you can also use this form to tell us that they won’t need to lodge a TPAR in the future.
TPARs and NLAs are due by 28 August each year.