If you pay subcontractors, you may need to lodge a Taxable Payments Annual Report (TPAR) by 28th August.
Its a bit like lodging group certificates – no extra payment is required, you just need to report on total payments made during the last financial year.
Everyone in these industries is required to lodge details of
payments to subcontractors:
– Building and construction services (this covers a broad range 70+ of services including engineering and decorating)
– Cleaning services
– Courier Services
– Road freight services
– IT services
– Security, investigation or surveillance services
– Government entities
Here is a link to the ATO and a full list of captured service types
https://www.ato.gov.au/business/reports-and-returns/taxable-payments-annual-report/work-out-if-you-need-to-lodge-a-tpar/
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