What is the Taxable Payments Annual Report (TPAR)?

The Taxable Payments Annual Report (TPAR) is an annual report Australian businesses lodge with the ATO that lists payments made to contractors in certain industries during the financial year. The ATO uses TPAR data to match contractor income against their tax returns and to address the cash-economy gap.

Who has to lodge a TPAR?

You must lodge a TPAR if you make payments to contractors for services in any of the six in-scope industries: building & construction, cleaning, courier, road freight, information technology, or security / investigation / surveillance. Government entities and some mixed-services businesses (where TPAR-relevant payments are 10% or more of GST turnover) may also be required to lodge.

When is the TPAR due?

The TPAR is lodged annually for the financial year ending 30 June, and is due by 28 August. Late lodgement attracts an ATO failure-to-lodge penalty per the standard penalty unit schedule.

How does HelloBooks know which payments to include?

HelloBooks reads the Vendor.IsTparReportable flag on each contractor profile. When you flag a vendor as a TPAR contractor, every payment recorded against bills from that vendor accrues into the TPAR. The report is then filtered to payments made within the FY (1 July → 30 June) and grouped by payee.

How does HelloBooks handle the PAYG no-ABN 47% withholding?

When a TPAR-reportable contractor does not have a valid 11-digit ABN on file, HelloBooks automatically withholds 47% under s.12-190 TAA Sched 1 and posts the credit to 2321 PAYG Withholding No-ABN Payable (BAS W4). The withholding shows on the TPAR row alongside the gross payment so your numbers reconcile to the W4 ledger. See our PAYG no-ABN page for the full flow.

What about s.12-190(4) exemptions?

You can flag a vendor as exempt from no-ABN withholding under s.12-190(4) — sub-AUD 75 supply, supplier is an employee, hobby / private recreation, supplier under 18 (≤ AUD 350/week), or supplier filed a "Statement by a supplier". When exempt, HelloBooks skips the 47% withholding and keeps the audit trail. ATO requires you to retain the supporting evidence per s.12-190(5).

Does HelloBooks lodge the TPAR directly to the ATO?

HelloBooks generates the TPAR file. You retain control of the lodge button — lodge through ATO Online Services for Business, your registered tax / BAS agent's portal, or the ATO TPAR Online lodgement form. The drill-down detail makes it straightforward to reconcile each contractor's row before lodging.

How is the TPAR different from the BAS?

The BAS is lodged quarterly (or monthly) and reports your own GST, PAYG withholding and PAYG instalment obligations. The TPAR is lodged annually and reports payments you have made to contractors in the six in-scope industries. The PAYG W4 (no-ABN) field on the BAS and the contractor-level totals on the TPAR are derived from the same source bills, so the numbers reconcile end-to-end.

Can I amend a TPAR after I have lodged it?

Yes. The ATO permits TPAR amendments — typically by lodging a corrected TPAR through the same channel you originally used. In HelloBooks, source-bill edits in a closed FY are flagged so you can decide whether to re-lodge or carry the correction to next year's report.

Australia · TPAR

Taxable Payments Annual Report (TPAR) in Australia

The TPAR is the ATO's annual report of payments to contractors in six in-scope industries — building & construction, cleaning, courier, road freight, IT, and security. HelloBooks tags contractors as you go, accrues their FY payments and withholding into a per-vendor ledger, and generates a lodgement-ready report with every row drilling back to source bills.

Last updated: 2026-06-19Last reviewed against ATO docs: 2026-06-19

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In-scope industries

The six TPAR industries

The TPAR applies to businesses making payments for services in any of these industries. HelloBooks ships AU industry templates for each — pick one at onboarding and the TPAR contractor settings flow through.

Building & construction — incl. electricians, plumbers, painters, plasterers, tilers, glaziers, roofers, carpenters

Cleaning services — commercial, domestic, end-of-lease, carpet, window, specialised mould / biohazard

Courier services — parcel, same-day, bike & van couriers

Road freight transport — interstate trucking, line-haul, distribution, refrigerated, heavy haulage

Information technology — software development, consulting, managed services, cloud, cybersecurity, data

Security, investigation & surveillance — static guard, mobile patrol, alarm & CCTV monitoring, crowd control, PI

Source: ATO — Taxable Payments Annual Report

PAYG no-ABN integrates with TPAR

If a TPAR contractor has no valid ABN on file, HelloBooks withholds 47% at bill time (s.12-190 TAA Sched 1) and posts the credit to 2321 PAYG Withholding No-ABN Payable. The withholding shows alongside the gross payment on the contractor's TPAR row — your W4 totals always reconcile to the ledger.

Read about PAYG no-ABN withholding →

What HelloBooks shows

Every TPAR row drills back to source bills

The Taxable Payments Annual Report shows totals per contractor plus the underlying bills, so a reviewer can cross-check Gross Payment, GST, W4 PAYG and Total Payable without leaving the page.

Gross Payment

Sum of payments to the contractor in the FY

GST

GST component, summed at distinct-bill level

W4 PAYG

No-ABN withholding posted to 2321 (BAS W4)

Total Payable

Net cash to the contractor after withholding

Step by step

How HelloBooks prepares your TPAR

Tag every contractor as TPAR-reportable

Mark a vendor as a TPAR contractor on the vendor profile (Financial Info tab). HelloBooks records the flag against Vendor.IsTparReportable so the annual report includes payments to that supplier.

Bills accrue automatically through the year

Every bill posted against a TPAR-flagged contractor flows into a per-vendor cumulative ledger (VendorPaygLedger) and is tagged with the right PAYG section. Partial payments are tracked at the bill level so totals never double-count.

Open the TPAR for the financial year

Reports → Taxes → TPAR. HelloBooks groups payments by contractor, totals Gross Payments, GST, and PAYG W4 withheld for the FY (1 Jul → 30 Jun). Drill into any payee to see the per-bill breakdown.

Reconcile, then lodge to the ATO

Cross-check the report against your 2321 PAYG Withholding No-ABN Payable account movement. Export the file and lodge through ATO Online Services for Business, your registered tax / BAS agent, or the ATO TPAR Online form.

FAQs

Common questions about TPAR

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