TPAR – Is your Industry Required to Lodge?

Total Payment Annual Reporting (TPAR) informs ATO about payments made to contractors for providing services.

Contractors can include sub-contractors, consultants and independent contractors. They can be operating as sole traders (individuals), companies, partnerships or trusts.

Details you need to report are found on the invoice you should have received from them. This includes:

  • their Australian business number (ABN), if known
  • their name and address
  • gross amount you paid to them for the financial year (including any GST)

This is what the ATO use to Identify any potential contractors who have not met their obligations.

So which Industries are listed?

We have provided direct links which will take you to where you need to see your relevant industry.

Construction Industry

Reporting been around since 1983 in various formats and includes everything from Architectural to Weatherboarding contractors.  It is an all encompassing list and is large

For More Information visit www.ato.gov.au

As of July 1 2019 the following industries have also been added to the listing and their first report is due 28th August 2020.

Cleaning Services

Cleaning services include, but not limited to, any of the following activities undertaken on a building, residence, structure, place, surface, transport/vehicle, industrial machinery or equipment and for events:

  • interior cleaning
  • exterior cleaning (except sandblasting)
  • carpet cleaning
  • chimney cleaning
  • gutter cleaning
  • road sweeping and street cleaning
  • swimming pool cleaning
  • park and park facilities cleaning.

‘Events’ include staging of sporting, cultural, scientific, technological, agricultural or entertainment events and exhibitions.

‘Transport/vehicles’ includes trains, trams, buses, ferries, airplanes, ships, trucks, cars and other motor vehicles.

For more information visit www.ato.gov.au

Courier Services

Courier services include activities where items or goods are collected from, and/or delivered to, any place in Australia using a variety of methods, including by car, truck, station wagon, van, ute, motorcycle, motorised scooter, drones, bicycle or other non-powered means of transport, AND on foot.

For more Information visit www.ato.gov.au

Road Freight Services

Transportation of freight by road is the transport by road of goods, wares, merchandise, material or anything in its raw state or natural state, wholly or partly manufactured state, or of a solid, liquid or gaseous nature, and/or livestock.

For More Information visit www.ato.gov.au

IT Services

IT services’ include the provision of expertise in the field of information technologies such as writing, modifying, testing or supporting software to meet the needs of a client.

Services may be performed on site, or remotely through the internet, support or modify the operation of hardware or software, such as planning and designing computer systems to integrate computer hardware, software and communication technologies.

For More Information visit www.ato.gov.au

Security, Investigation or Surveillance Services

If your business provides mixed services, not just security, investigation or surveillance services, you may need to lodge a TPAR if the payments you receive for those services make up 10% or more of your total GST turnover.

Examples include the following:

  • lock smithing
  • burglary protection
  • alarm monitoring and response
  • armoured car service
  • detective agency service
  • night watch service
  • crowd, event or venue control
  • body guarding or close personal protection
  • operating a security control room or monitoring centre
  • operating security screening equipment
  • security guard service.

For More Information visit www.ato.gov.au

 

 

 

 

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