Guide
The taxable payments annual report (TPAR) for tradies
If your business is mainly building and construction and you pay subcontractors, you must lodge a taxable payments annual report (TPAR) with the ATO. It's due by 28 August each year. Cleaning businesses that pay contractors to clean lodge one too, once cleaning is 10% or more of their income.
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Who has to lodge
| Business | You lodge if | And it's your main work when | Source |
|---|---|---|---|
| Building and construction | You pay contractors or subcontractors for building and construction services and have an ABN | 50% or more of your income or activity is building and construction this year, or 50% or more of your income was last year | ato.gov.au |
| Cleaning | You pay contractors or subcontractors to clean for your customers and have an ABN | Cleaning brings in 10% or more of your business income for the year | ato.gov.au |
What to report for each subbie
- Their ABN, if you know it, and each ABN if it changed during the year
- Their name and address
- The total you paid them for the year, including GST and any tax withheld
- The total GST you paid them
- Any tax you withheld because they didn't quote an ABN
What you leave out
- Payments to your employees, which go through Single Touch Payroll or the PAYG withholding annual report
- Payments for materials only
- Incidental labour
- Invoices still unpaid at 30 June
- Workers you take on through labour hire
When and how to lodge
Lodge by 28 August, for the payments you made up to 30 June. Use business software that can lodge it, the ATO's Online services, or your registered tax or BAS agent. ato.gov.au
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Questions
When is the TPAR due?
By 28 August each year, for the payments you made up to 30 June.
A subbie's invoice has labour and materials on it. What do I report?
The total amount on the invoice. The ATO only lets you leave out payments for materials alone, or labour that's just incidental to supplying materials, like a supplier fitting one tap to show you how.
How do I lodge a TPAR?
Through business software that can lodge it, through the ATO's Online services for business or for sole traders, or through your registered tax or BAS agent. The ATO stopped accepting paper TPARs after 28 August 2025.
I paid no subcontractors this year. Do I still lodge?
No. If you don't need to lodge a TPAR, you can let the ATO know with a TPAR non-lodgment advice.
Checked against the ATO's TPAR pages on 6 October 2026: ato.gov.au. This is general information, not tax advice: for your own situation, ask the ATO or a registered tax or BAS agent. See also GST for tradies.
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