Author: MIL-OSI Publisher

Source: New places to play in Gungahlin

Esta información le ayudará a determinar si necesita preparar un Taxable payments annual report – TPAR (Informe anual de pagos sujetos a impuestos).

Si su empresa ofrece servicios de limpieza, es posible que deba completar un TPAR y enviárnoslo. Esto se denomina presentar un TPAR.

Cómo utilizar este documento

Esta información está escrita de manera que sea fácil de comprender.

Este documento fue redactado por el Departamento Australiano de Impuestos (ATO).

Cuando vea las palabras “nosotros”, “nuestro” o “nos”, se refieren a la ATO.

Este documento más fácil de comprender es un resumen de un documento más extenso sobre servicios de limpieza (en inglés).

¿Qué es un TPAR?

Un TPAR es un Taxable payments annual report (Informe anual de pagos sujetos a impuestos).

Se trata de los pagos que las empresas realizan a los contratistas o subcontratistas que les prestan servicios.

El TPAR debe presentarse antes del 28 de agosto de cada año.

Por qué son importantes los TPAR

Los pagos declarados en un TPAR nos ayudan a asegurarnos de que los contratistas paguen la cantidad de impuestos correcta.

Nuestro gobierno utiliza el dinero de los impuestos para pagar servicios como:

• hospitales y escuelas
• transporte público y carreteras
• prestaciones por desempleo y pensiones.

Cómo utilizamos la información de un TPAR

Utilizamos la información de los TPAR para incluir información sobre los ingresos en las declaraciones de impuestos en línea de los contratistas.

También la usamos para ayudar a los contratistas a determinar si han:

• indicado todos sus ingresos en su declaración de impuestos
• presentado todas las declaraciones de impuestos o declaraciones de actividad que necesitan
• de registrarse para el impuesto sobre bienes y servicios (GST)
• puesto el Número de Identificación Fiscal Australiana (ABN) correcto en sus facturas.

¿Tiene que presentar un TPAR?

Deberá presentar un TPAR si su empresa cumple con estas 3 reglas. Su empresa:

• Ofrece servicios de limpieza a otras personas o empresas,
• Hace pagos a contratistas o subcontratistas para que proporcionen estos servicios de limpieza en nombre de su empresa. Esto significa que el contratista le proporcionó a su empresa servicios de limpieza,
• tiene un ABN.

Si los servicios de limpieza son solo una parte de lo que hace su empresa, es posible que aún deba presentar un TPAR.

Debe calcular qué parte de los ingresos de su empresa provienen de los servicios de limpieza.

Sume todo el dinero que se le pagó a su empresa por brindar servicios de limpieza durante el año fiscal. El año fiscal es del 1 de julio al 30 de junio.

Incluya pagos por servicios prestados tanto por empleados como por contratistas.

Calcule la cantidad total de ingresos de su empresa para el año.

Debe presentar un TPAR si su empresa cumple con estas 2 reglas:

• El 10 % o más de sus ingresos de negocios totales fueron por suministrar servicios de limpieza.
• Realizó pagos a contratistas para que proporcionen estos servicios de limpieza.

Tenemos algunos ejemplos para ayudarle a determinar si necesita declarar (en inglés).

¿Qué son los servicios de limpieza?

Ejemplos de servicios de limpieza pueden incluir limpieza:

• del interior y el exterior de un edificio (excepto el pulido con chorro de arena)
• del interior y el exterior de los vehículos automotrices y otros vehículos (como trenes, aviones, barcos)
• de alfombras, chimeneas, canalones
• de maquinaria y equipos industriales
• de carreteras y calles (barrido)
• de piscinas y spas
• de parques, incluidos equipos de juegos infantiles y baños públicos.

Los servicios de limpieza se pueden realizar en:

• hogares
• otros edificios
• lugares públicos
• eventos (como deportivos, conciertos, exposiciones).

Si no está seguro si su empresa ofrece un servicio de limpieza, lea la sección ¿Necesita ayuda? (en inglés).

Pagos que debe declarar en su TPAR

Debe declarar información sobre las facturas que ha pagado a contratistas de limpieza.

Incluya facturas:

• pagadas entre el 1 de julio y el 30 de junio
• que incluyan tanto mano de obra como materiales.

No incluya facturas solo por materiales.

No registre los pagos a sus empleados.

Para obtener una lista completa de la información de pago que necesita informar, consulte Pagos y datos que debe declarar (en inglés).

Utilice nuestra herramienta en línea para determinar si alguien es un empleado o un contratista (en inglés).

Qué información que debe declarar en su TPAR

La información que necesita debe estar en las facturas que le entreguen sus contratistas.

Para cada contratista, debe declarar lo siguiente:

• ABN
• nombre (nombre comercial o nombre individual)
• dirección
• número telefónico
• dirección de correo electrónico
• datos de la cuenta bancaria
• monto total de todas las facturas del año
• GST total de todas las facturas del año.

Si un contratista no tiene un ABN, también debe declarar el impuesto que le retuvo y pagó a la ATO.

Mantenga buenos registros

Si mantiene buenos registros, será más fácil presentar su TPAR.

Siempre debe registrar los pagos que realiza a los contratistas.

Por cada contratista al que pague, registre su:

• nombre y apellido
• ABN
• dirección
• número telefónico.

Por cada pago que realice a un contratista, registre lo siguiente:

• fecha
• número de factura
• datos del servicio de materiales que proporcionaron
• impuesto que usted retuvo si no le dieron su ABN
• monto de GST que se les pagó
• monto de total que se les pagó. Incluye el GST.

Verifique el ABN

Cuando reciba la primera factura de un contratista nuevo, utilice ABN LookupExternal Link para asegurarse de que la información sea correcta.

Cada vez que reciba una nueva factura de un contratista, verifique que el ABN sea el mismo que aparece en sus registros.

Si no es el mismo, utilice ABN LookupExternal Link para verificar el nuevo ABN. Si no coincide con el del contratista, llámelo para ver si cometió un error.

Cómo presentar un TPAR

Hay algunas maneras de presentar un TPAR:

También puede coordinar para que un agente fiscal o de BAS presente su TPAR. Debe asegurarse de que sea un agente registradoExternal Link (en inglés).

Software empresarial

Compruebe si su software empresarial puede preparar y presentar un TPAR en línea.

El software debe estar en capacidad de:

• presentar un TPAR directamente a nosotros, o
• preparar un archivo para usted. Envíenos ese archivo a través de la función de Transferencia de archivos en Online services for business.

Puede solicitar más información a su proveedor de software.

Online services for business

Puede utilizar Online services for business para presentar su TPAR.

Para utilizar Online services para empresas, debe tener un myID.

Obtenga información sobre cómo configurar myID y conectarlo con su empresa (en inglés).

Ingrese a Online services for business. En el menú, seleccione Declaraciones, luego seleccione Informe anual de pagos sujetos a impuestos.

ATO online services

Los operadores únicos pueden utilizar los ATO online services a través de myGov (en inglés) para presentar su TPAR.

Para utilizar los ATO online services, necesitará una cuenta myGov vinculada a la ATO.

Obtenga más información sobre Cómo crear una cuenta de myGov y cómo conectarla a la ATO (en inglés).

Ingrese a ATO online services. En el menú, seleccione Impuesto, luego seleccione Declaraciones, luego seleccione Informe anual de pagos sujetos a impuestos.

Formulario en papel

Si no puede realizar la presentación en línea, debe utilizar nuestro formulario en papel.

No puede descargar el formulario de nuestra página web. Debe solicitarlo a nosotros.

Puede ingresar información de hasta 9 contratistas en el formulario. Si pagó a más contratistas, debe solicitar más formularios.

No puede hacer fotocopias del formulario porque no podremos procesarlas.

Puede:

¿Necesita ayuda?

Si necesita ayuda, puede utilizar estos recursos:

Converse con nosotros

Puede llamarnos al 13 28 66.

Si desea hablar en un idioma distinto al inglés, puede llamar al Translating and Interpreting Service (Servicio de Traducción e Interpretación) al 13 14 50. Dígales:

• que quiere hablar con nosotros
• el idioma en el que desea hablar.

Si tiene dificultades para escuchar o hablar con las personas que usan un teléfono, puede comunicarse con nosotros a través del National Relay Service – NRS (Servicio Nacional de Retransmisión). Debe:

Easy Read information about Taxable payments annual reporting (TPAR) for cleaning services businesses.

Source: New places to play in Gungahlin

Amend amounts reported

You can amend a lodged Taxable payments annual report (TPAR) form and update the payee (contractors) amounts and details reported. The lodged amendment may take up to 28 days to process.

Amend a lodged TPAR when the amounts (excluding details) reported for payees are incorrect.

Incorrectly reported amounts include:

• total goods and services tax (GST) 
• gross amount paid
• total tax withheld where the Australian business number (ABN) was not quoted.

Include all the details for each payee that you are amending. The details must be exactly as they appeared in your original lodgment, except the amended amounts for the payee.

Correct payee details

If your original TPAR included any incorrect details for a payee (excluding amounts), you don’t need to submit an amended report.

Instead, correct this information by sending us the details either online or by mail.

The following details can be corrected:

• ABN
• name of the payer or payee
• grant name (government entities only)
• incorrect financial year.

Send us:

• the correct information, including:  
  • the payee or payer details (or both) that were reported and need to be corrected
  • the payee or payer details (or both) as they should have been reported
  • the correct grant name
• your ABN
• your name
• your contact details: email address or phone number (we may need to contact you)
• the financial year of the TPAR, (for example, 2018 TPAR)
• the reason for the change or an explanation of how you made the mistake.

If you’re a tax professional, send the information to us by Practice mail using Online services for agents.

Correct payee details online

Use Online services for business to send us the correct payee details online.

You can:

• sign in to Online services for business
• select Communication from the top menu then Secure mail
• select New and then from the Topic drop-down list, select Debt and lodgment
• select Taxable payments annual report from the Subject menu
• attach any files and provide the correct information
• complete the declaration and then Send.

Send corrected payee details by mail

Mail your correction to:

Australian Taxation Office
PO Box 3575
ALBURY  NSW  2640

Add new payees

To add a new payee, you need to lodge another TPAR, including:

• all your information as the payer
• the information for the new payee or payees.

Lodge an amended TPAR form

If your report was lodged online using business software, generate an amended report using your software.

If your report wasn’t lodged using business software, lodge an amended TPAR form through either:

Government entities can’t lodge by paper form.

Registered tax and business activity agent (BAS) agents can lodge TPAR amendments for their clients through Online services for agents.

Lodge your amendment online

The TPAR online form is available through ATO online services for individuals and sole traders (accessed through myGov).

It’s also available in Online services for business.

To lodge an amendment in ATO Online services for individuals, you:

• select Tax then Lodgments from the top menu
• select Taxable payments annual report
• select the History tab
• select Lodge/Amend
• select the financial year using the drop-down menu
• at Payee details select Add
• select Payee amendment
• provide all the payee information
• click Save and continue
• add any other payees where you need to amend information
• once you have provided accurate information, complete the declaration then Submit.

To lodge an amendment in Online service for business, you:

• select Lodgments then Taxable payments annual report
• select the History tab
• select Prepare/Amend
• select the financial year using the drop-down menu
• at Payee details select Add
• select Payee amendment
• provide all the payee information
• click Save and continue
• add any other payees where you need to amend information
• once you have provided accurate information, complete the declaration then Submit.

Lodge your amendment by paper form

On the TPAR paper form Taxable payments annual report (NAT 74109)External Link, complete the following:

• mark the Amending an annual report field with an X
• include payees where an amount field needs to be changed
• all fields and show the amended amounts.

Mail the amended TPAR form to the address on the front of the form.

Source: New places to play in Gungahlin

Esta información le ayudará a determinar si necesita preparar un Taxable payments annual report – TPAR (Informe anual de pagos sujetos a impuestos).

Si su empresa pagó a contratistas para que le proporcionaran servicios de mensajería o transporte por carretera, es posible que deba completar un TPAR y enviárnoslo. Esto se denomina presentar un TPAR.

Si su empresa ofrece servicios de mensajería y transporte por carretera, debe contar los pagos de ambos servicios para determinar si necesita presentar un TPAR.

Cómo utilizar este documento

Esta información está escrita de manera que sea fácil de comprender.

Este documento fue redactado por el Departamento Australiano de Impuestos (ATO).

Cuando vea las palabras “nosotros”, “nuestro” o “nos”, se refieren a la ATO.

Este documento más fácil de comprender es un resumen de documentos más extensos sobre:

¿Qué es un TPAR?

Un TPAR es un Taxable payments annual report (Informe anual de pagos sujetos a impuestos).

Es un informe de los pagos que las empresas realizan a los contratistas o subcontratistas que les prestan servicios.

El TPAR debe presentarse antes del 28 de agosto de cada año.

Por qué son importantes los TPAR

Los pagos declarados en un TPAR nos ayudan a asegurarnos de que los contratistas paguen la cantidad de impuestos correcta.

Nuestro gobierno utiliza el dinero de los impuestos para pagar servicios como:

• hospitales y escuelas
• transporte público y carreteras
• prestaciones por desempleo y pensiones.

Cómo utilizamos la información de un TPAR

Utilizamos la información de los TPAR para incluir información sobre los ingresos en las declaraciones de impuestos en línea de los contratistas.

También la usamos para ayudar a los contratistas a determinar si han:

• indicado todos sus ingresos en su declaración de impuestos
• presentado todas las declaraciones de impuestos o declaraciones de actividad que necesitan
• de registrarse para el impuesto sobre bienes y servicios (GST)
• puestol el Número de Identificación Fiscal Australiana (ABN) correcto en sus facturas.

¿Tiene que presentar un TPAR?

Deberá presentar un TPAR si su empresa cumple con estas 3 reglas. Su empresa:

• ofrece servicios de mensajería o transporte por carretera a otras personas o empresas
• hace pagos a contratistas o subcontratistas para que proporcionen estos servicios de mensajería o transporte por carretera en nombre de su empresa. Esto significa que el contratista le proporcionó a su empresa el servicio de mensajería o transporte.
• tiene un ABN.

Si los servicios de mensajería o transporte por carretera son solo una parte de lo que hace su empresa, es posible que aún deba presentar un TPAR.

Debe calcular qué parte de los ingresos de su empresa provienen de los servicios de mensajería o transporte por carretera.

Sume todo el dinero que se le pagó a su empresa por brindar servicios de mensajería o transporte por carretera durante el año fiscal. El año fiscal es del 1 de julio al 30 de junio.

Incluya pagos por servicios prestados tanto por empleados como por contratistas.

Calcule la cantidad total de ingresos de su empresa para el año.

Debe presentar un TPAR si su empresa cumple con estas 2 reglas:

• El 10% o más de sus ingresos de negocios totales fueron por suministrar servicios de mensajería o transporte por carretera.
• Pagó a contratistas para que le proporcionaran servicios de mensajería o transporte por carretera.

Tenemos algunos ejemplos para ayudarle a determinar si necesita declarar (en inglés).

¿Qué son los servicios de mensajería?

Los servicios de mensajería implican recoger artículos pequeños de un lugar y entregarlos en otro lugar de Australia. Los servicios de mensajería también se pueden denominar servicios de entrega.

Los artículos entregados por servicios de mensajería pueden incluir paquetes, cartas y alimentos.

Si la actividad principal de su empresa es recoger o entregar artículos pequeños su empresa es un servicio de mensajería.

Para muchas empresas, la entrega es un servicio que ofrecen para los artículos que venden.

Si la entrega es la única forma en que el cliente puede obtener el artículo, la empresa no ha proporcionado un servicio de mensajería.

Si el cliente puede recoger el artículo pero opta por la entrega, la empresa ha proporcionado un servicio de mensajería. 

Si no está seguro si su empresa ofrece un servicio de mensajería, lea la sección ¿Necesita ayuda? (en inglés).

¿Qué son los servicios de transporte por carretera?

Los servicios de transporte por carretera incluyen:

• transporte de mercancías por carretera. Mercancía significa grandes cantidades de bienes como materias primas, productos o animales.
• alquiler de camiones con conductor
• servicios de remolque para vehículos de carretera.

Ejemplos de servicios de transporte por carretera incluyen:

• servicios de mudanza de muebles
• servicios de transporte de troncos
• servicios de transporte por carretera
• servicios de alquiler de camiones (con conductor).

Los servicios de transporte por carretera no incluyen:

• transporte público por carretera (como autobuses y taxis)
• operar una terminal de transporte por carretera
• embalaje de mercancías para el transporte por carretera
• alquiler de camiones sin conductor.

Si su empresa vende y luego transporta mercancías a un cliente, debe determinar si el transporte se cuenta como un servicio de transporte por carretera.

Es un servicio de transporte por carretera cuando cumple estas dos reglas:

• El cliente puede recoger la mercancía, pero elige que su empresa se la entregue.
• El costo del transporte es una gran parte del monto total de la venta.

No es un servicio de transporte por carretera cuando cumple estas dos reglas:

• La única manera en que el cliente puede obtener la mercancía es mediante el transporte de su empresa.
• El costo del transporte es una pequeña parte del monto total de la venta.

Si no está seguro si su empresa ofrece un servicio de transporte por carretera, lea la sección ¿Necesita ayuda? (en inglés).

Pagos que debe declarar en su TPAR

Debe declarar información sobre las facturas que ha pagado a contratistas de servicios de mensajería y transporte por carretera.

Incluya facturas:

• pagadas entre el 1 de julio y el 30 de junio
• que incluyan tanto mano de obra como materiales.

No incluya facturas solo por materiales.

No registre los pagos a sus empleados.

Para obtener una lista completa de la información de pago que necesita informar, consulte Pagos y datos que debe declarar (en inglés)

Utilice nuestra herramienta en línea para determinar si alguien es un empleado o un contratista (en inglés).

Qué información que debe declarar en su TPAR

La información que necesita debe estar en las facturas que le entreguen sus contratistas.

Para cada contratista, debe declarar lo siguiente:

• ABN
• nombre (nombre comercial o nombre individual)
• dirección
• número telefónico
• dirección de correo electrónico
• datos de la cuenta bancaria
• monto total de todas las facturas del año
• GST total de todas las facturas del año.

Si un contratista no tiene un ABN, también debe declarar el impuesto que le retuvo y nos pagó a nosotros.

Mantenga buenos registros

Si mantiene buenos registros, será más fácil presentar su TPAR.

Siempre debe registrar los pagos que realiza a los contratistas.

Por cada contratista al que pague, registre su:

• nombre y apellido
• ABN
• dirección
• número telefónico.

Por cada pago que realice a un contratista, registre lo siguiente:

• fecha
• número de factura
• datos del servicio de materiales que proporcionaron
• impuesto que usted retuvo si no le dieron su ABN
• monto de GST que se les pagó
• monto de total que se les pagó. Incluye el GST.

Verifique el ABN

Cuando reciba la primera factura de un contratista nuevo, utilice ABN LookupExternal Link para asegurarse de que la información sea correcta.

Cada vez que reciba una nueva factura de un contratista, verifique que el ABN sea el mismo que aparece en sus registros.

Si no es el mismo, utilice ABN LookupExternal Link para verificar el nuevo ABN. Si no coincide con el del contratista, llámelo para ver si cometió un error.

Cómo presentar un TPAR

Hay algunas maneras de presentar un TPAR

También puede coordinar para que un agente fiscal o de BAS presente su TPAR. Debe asegurarse de que sea un agente registradoExternal Link (en inglés).

Software empresarial

Compruebe si su software empresarial puede preparar y presentar un TPAR en línea.

El software debe estar en capacidad de:

• presentar un TPAR directamente a nosotros, o
• preparar un archivo para usted. Envíenos ese archivo a través de la función de Transferencia de archivos en Online services for business.

Puede solicitar más información a su proveedor de software.

Online services for business

Puede utilizar Online services for business para presentar su TPAR.

Para utilizar Online services for business, debe tener un myID.

Obtenga información sobre cómo configurar myID y conectarlo con su empresa (en inglés).

Ingrese a Online services for business. En el menú, seleccione Declaraciones y luego Informe anual de pagos sujetos a impuestos.

ATO online services

Los operadores únicos pueden utilizar los ATO online services a través de myGov (en inglés) para presentar su TPAR.

Para utilizar los ATO online services, necesitará una cuenta myGov vinculada a la ATO.

Obtenga más información sobre Cómo crear una cuenta de myGov y cómo conectarla a la ATO (en inglés).

Ingrese a ATO online services. En el menú, seleccione Impuesto, luego seleccione Declaraciones, luego seleccione Informe anual de pagos sujetos a impuestos.

Formulario en papel

Si no puede realizar la presentación en línea, debe utilizar nuestro formulario en papel.

No puede descargar el formulario de nuestra página web. Debe solicitarlo a nosotros.

Puede ingresar información de hasta 9 contratistas en el formulario. Si pagó a más contratistas, debe solicitar más formularios.

No puede hacer fotocopias del formulario porque no podremos procesarlas.

Puede:

¿Necesita ayuda?

Si necesita ayuda, puede utilizar estos recursos:

Converse con nosotros

Puede llamarnos al 13 28 66.

Si desea hablar en un idioma distinto al inglés, puede llamar al Translating and Interpreting Service (Servicio de Traducción e Interpretación) al 13 14 50. Dígales:

• que quiere hablar con nosotros
• el idioma en el que desea hablar.

Si tiene dificultades para escuchar o hablar con las personas que usan un teléfono, puede comunicarse con nosotros a través del National Relay Service – NRS (Servicio Nacional de Retransmisión). Debe:

Easy Read information about Taxable payments annual reporting (TPAR) for businesses paying courier and road freight contractors.

Source: New places to play in Gungahlin

This information will help you work out if you need to complete a Taxable payments annual report (TPAR).

If your business provides cleaning services you may have to fill in a TPAR and send it to us. This is called lodging a TPAR.

How to use this document

This information is written in a way that is easy to read.

This document has been written by the Australian Tax Office (ATO).

When you see the words ‘we’, ‘our’ or ‘us’ it means the ATO.

This easier to read document is a summary of a longer document about cleaning services.

What is a TPAR?

A TPAR is a Taxable payments annual report.

It is about payments businesses make to contractors or subcontractors who provide services for them.

The TPAR must be lodged by 28 August each year.

Why TPARs are important

Payments reported in a TPAR help us make sure that contractors pay the right amount of tax.

Our government uses tax money to pay for services like:

• hospitals and schools
• public transport and roads
• unemployment benefits and pensions.

How we use the information in a TPAR

We use the information in TPARs to put income information into the online tax returns of contractors.

We also use it to help contractors work out if they have:

• put all their income in their tax return
• lodged all the tax returns or activity statements they need to
• to register for goods and services tax (GST)
• put the right Australian business number (ABN) on their invoices.

Do you need to lodge a TPAR?

You will need to lodge a TPAR if your business matches these 3 rules. Your business:

• provides cleaning services to other people or businesses
• pays contractors to provide these cleaning services on your behalf. This means the contractor provided the cleaning service for your business.
• has an ABN.

If cleaning services are only part of what your business does you may still need to lodge a TPAR.

You need to work out how much of your business income came from cleaning services.

Add up all the money your business was paid for providing cleaning services for the financial year. A financial year is from 1 July to 30 June.

Include payments for services provided by both employees and contractors.

Work out the total amount of your business income for the year.

You must lodge a TPAR if you meet these 2 rules:

• 10% or more of your total business income was for providing cleaning services.
• You paid contractors to provide these cleaning services.

We have some examples to help you work out if you need to lodge.

What are cleaning services?

Examples of cleaning services can include cleaning:

• the inside and outside of building (except sandblasting)
• the inside and outside of motor vehicles and other vehicles (like trains, planes, boats)
• carpets, chimneys, gutters
• industrial machinery and equipment
• road and street sweeping
• swimming pools and spas
• parks, including playground equipment and public toilets.

The cleaning services can be done at:

• homes
• other buildings
• public places
• events (like sport games, concerts, exhibitions).

If you are not sure if your business is providing a cleaning service, read the Need help section.

Payments to report in your TPAR

You need to report information about invoices you have paid for cleaning contractors.

Include invoices:

• paid between 1 July and 30 June
• that include both labour and materials.

Do not include invoices for materials only.

Do not record payments to your employees.

For a full list of payment information you need to report, see Payments and details you need to report.

Use our online tool to work out if someone is an employee or a contractor.

What information to report in your TPAR

The information you need should be on the invoices your contractors give you.

For each contractor you need to report the:

• ABN
• name (business name or individual name)
• address
• phone number
• email address
• bank account details
• total amount from all invoices in the year
• total GST from all invoices in the year.

If a contractor does not have an ABN you also need to report the tax you withheld from them and paid to the ATO.

Keep good records

If you keep good records it will be easier to lodge your TPAR.

You should always record the payments you make to contractors.

For each contractor you pay record their:

• first and last name
• ABN
• address
• phone number.

For each payment you make to a contractor record the:

• date
• invoice number
• details of the service of materials they provided
• tax you held if they did not give you their ABN
• GST amount paid to them
• total amount paid to them. This includes GST.

Check the ABN

When you get the first invoice from a new contractor, use ABN LookupExternal Link to make sure the information is right.

Each time you get a new invoice from a contractor, check that the ABN is the same as in your records.

If it not the same use ABN LookupExternal Link to check the new ABN. If it does not match the contractor, phone them to see if they made a mistake.

How to lodge a TPAR

There are a few ways you can lodge a TPAR:

You can also can get a tax or BAS agent to lodge your TPAR. You need to make sure they are a registered agentExternal Link.

Business software

Check if your business software can prepare and lodge a TPAR online.

The software may be able to either:

• lodge a TPAR straight to us
• prepare a file for you. You lodge this file with us through the File transfer function in Online services for business.

You can ask your software provider for more information.

Online services for business

You can use Online services for business to lodge your TPAR.

To use Online services for business you will need a myID.

Find out how to set up your myID and link it to your business.

Log in to Online services for business. From the menu select Lodgments, then select Taxable payments annual report.

ATO online services

Sole traders can use ATO online services through myGov to lodge their TPAR.

To use ATO online services you will need a myGov account linked to the ATO.

Find out how to set up a myGov account and link it to the ATO.

Log in to ATO online services. From the menu select Tax, then select Lodgments, then select Taxable payments annual report.

Paper form

If you can’t lodge online you must use our paper form.

You can’t download the form from our website. You must order it from us.

You can enter information for up to 9 contractors on the form. If you paid more contractors you need to order more forms.

You can’t make photocopies of the form because we will not be able to process them.

You can:

Need help?

If you need help you can use these resources:

Speak to us

You can phone us on 13 28 66.

If you want to speak in a language other than English, phone the Translating and Interpreting service on 13 14 50. Tell them:

• you want to speak to us
• the language you want to speak in.

If you have difficulty hearing or speaking to people who use a phone, you can contact us through the National Relay Service (NRS). You need to:

Easier to read information about Taxable payments annual reporting (TPAR) for cleaning services businesses.

Source: New places to play in Gungahlin

How to use this document

This information will help you work out if you need to complete a Taxable payments annual report (TPAR).

If your business paid contractors to provide courier or road freight services you may have to fill in a TPAR and send it to us. This is called lodging a TPAR.

If your business provides both courier and road freight services, you need to count payments for both services when working out if you need to lodge a TPAR.

This information is written in a way that is easy to read.

This document has been written by the Australian Tax Office (ATO).

When you see the words ‘we’, ‘our’ or ‘us’ it means the ATO.

This easier to read document is a summary of longer documents about:

What is a TPAR?

A TPAR is a Taxable payments annual report.

It is a report about payments businesses make to contractors or subcontractors who provide services for them.

The TPAR must be lodged by 28 August each year.

Why TPARs are important

Payments reported in a TPAR help us make sure that contractors pay the right amount of tax.

Our government uses tax money to pay for services like:

• hospitals and schools
• public transport and roads
• unemployment benefits and pensions.

How we use the information in a TPAR

We use the information in TPARs to put income information into the online tax returns of contractors.

We also use it to help contractors work out if they have:

• put all their income in their tax return
• lodged all the tax returns or activity statements they need to
• to register for goods and services tax (GST)
• put the right Australian business number (ABN) on their invoices.

Do you need to lodge a TPAR?

You will need to lodge a TPAR if your business matches these 3 rules. Your business:

• provides courier or road freight services to other people or businesses
• pays contractors to provide these courier or road freight services on your behalf. This means the contractor provided the courier or road freight service for your business.
• has an ABN.

If courier or road freight services are only part of what your business does you may still need to lodge a TPAR.

You need to work out how much of your business income came from courier or road freight services.

Add up all the money your business was paid for providing courier or road freight services for the financial year. A financial year is from 1 July to 30 June.

Include payments for services provided by both employees and contractors.

Work out the total amount of your business income for the year.

You must lodge a TPAR if you meet these 2 rules:

• 10% or more of your total business income was for providing courier or road freight services.
• You paid contractors to provide courier or road freight services.

We have some examples to help you work out if you need to lodge.

What are courier services?

Courier services involve picking up small items from one place and delivering them to another place in Australia. Courier services can also be called delivery services.

Items delivered by courier services can include packages, letters and food.

If the main activity of your business is picking up or delivering small items you are a courier service.

For many businesses, delivery is a service they offer for the items they sell.

If delivery is the only way the customer can get the item, the business has not provided a courier service.

If the customer can pick up the item but chooses delivery, then the business has provided a courier service. 

If you are not sure if your business is providing a courier service, read the Need help section.

What are road freight services?

Road freight services include:

• transporting freight by road. Freight means large amounts of goods like raw materials, products or animals.
• hiring out trucks with drivers
• towing services for road vehicles.

Examples of road freight services include:

• furniture removal services
• log haulage services
• road freight forwarding services
• truck hire services (with driver).

Road freight services do not include:

• public road transport (such as buses and taxis)
• running a road freight terminal
• packing goods for road freight transport
• hiring out trucks without drivers.

If your business both sells and then transports goods to a customer you need to work out if the transport is counted as a road freight service.

It is a road freight service when it meets both these rules:

• The customer could pick up the goods but chooses to have them delivered by your business.
• The cost of the transport is a large part of the total sale amount.

It is not a road freight service when it meets both these rules:

• The only way the customer can get the goods is by your business transporting to them.
• The cost of the transport is a small part of the total sale amount.

If you are not sure if your business is providing a road freight service, read the Need help section.

Payments to report in your TPAR

You need to report information about invoices you have paid for courier and road freight services contractors.

Include invoices:

• paid between 1 July and 30 June
• that include both labour and materials.

Do not include invoices for materials only.

Do not record payments to your employees.

For a full list of payment information you need to report, see Payments and details you need to report

Use our online tool to work out if someone is an employee or a contractor.

What information to report in your TPAR

The information you need should be on the invoices your contractors give you.

For each contractor you need to report the:

• ABN
• name (business name or individual name)
• address
• phone number
• email address
• bank account details
• total amount from all invoices in the year
• total GST from all invoices in the year.

If a contractor does not have an ABN you also need to report the tax you withheld from them and paid to us.

Keep good records

If you keep good records it will be easier to lodge your TPAR.

You should always record the payments you make to contractors.

For each contractor you pay record their:

• first and last name
• ABN
• address
• phone number.

For each payment you make to a contractor record the:

• date
• invoice number
• details of the service of materials they provided
• tax you held if they did not give you their ABN
• GST amount paid to them
• total amount paid to them. This includes GST.

Check the ABN

When you get the first invoice from a new contractor, use ABN LookupExternal Link to make sure the information is right.

Each time you get a new invoice from a contractor, check that the ABN is the same as in your records.

If it not the same use ABN LookupExternal Link to check the new ABN. If it does not match the contractor, phone them to see if they made a mistake.

How to lodge a TPAR

There are a few ways you can lodge a TPAR

You can also can get a tax or BAS agent to lodge your TPAR. You need to make sure they are a registered agentExternal Link.

Business software

Check if your business software can prepare and lodge a TPAR online.

The software may be able to either:

• lodge a TPAR straight to us
• prepare a file for you. You lodge this file with us using the File transfer function in Online services for business.

You can ask your software provider for more information.

Online services for business

You can use Online services for business to lodge your TPAR.

To use Online services for business you will need a myID.

Find out how to set up your myID and link it to your business.

Log in to Online services for business. From the menu select Lodgments and then Taxable payments annual report.

ATO online services

Sole traders can use ATO online services through myGov to lodge their TPAR.

To use ATO online services you will need a myGov account linked to the ATO.

Find out how to set up a myGov account and link it to the ATO.

Log in to ATO online services. From the menu select Tax, then select Lodgments, then select Taxable payments annual report.

Paper form

If you can’t lodge online you must use our paper form.

You can’t download the form from our website. You must order it from us.

You can enter information for up to 9 contractors on the form. If you paid more contractors you need to order more forms.

You can’t make photocopies of the form because we will not be able to process them.

You can:

Need help?

If you need help you can use these resources:

Speak to us

You can phone us on 13 28 66.

If you want to speak in a language other than English, phone the Translating and Interpreting service on 13 14 50. Tell them:

• you want to speak to us
• the language you want to speak in.

If you have difficulty hearing or speaking to people who use a phone, you can contact us through the National Relay Service (NRS). You need to:

Information about Taxable payments annual reporting (TPAR) for businesses paying courier and road freight contractors.

Source: New places to play in Gungahlin

Avete una attivita nel settore edile e delle costruzioni e pagate i servizi in cui sono appalti per questi campi?

Se la risposta e sì, vi occorrerà dichiarare i pagamenti totali effettuati ogni anno a ciascuno appaltatore per tali servizi. Dovrai presentarci la dichiarazione di tali pagamenti nella Dichiarazione annuale sui pagamenti imponibili.

Le informazioni fornite sui pagamenti effettuati agli appaltatori verranno utilizzate per individuare gli appaltatori che non hanno eseguito quanto segue:

• Presentato le dichiarazioni dei redditi.
• Inserito la totalita del loro reddito sulle dichiarazioni dei redditi presentate.

Per facilitare la compilazione della dichiarazione annuale sui pagamenti imponibili vi occorrera verificare come avete inserito le informazioni sugli appaltatori.

Chi deve presentare la dichiarazione?

E necessario presentare la dichiarazione se sussistono tutte le seguenti condizioni:

• Avete una attivita nel settore edile.
• Effettui pagamenti ad appaltatori per servizi nel settore edile e delle costruzioni.
• Siete in possesso di un numero Australian Business Number (ABN) per il Goods and Services Tax (GST).

Che cosa vi occorre dichiarare?

Vi occorrera a dichiarare le seguenti informazioni su ogni appaltatore:

• Il numero ABN per il GST se lo si conosce.
• La denominazione sociale.
• Indirizzo.
• Importo lordo pagato per il esercizio (del importo totale comprensivo della GST).
• La GST totale compresa sulle importi lordo pagato.

Queste informazioni si trovano sulle fatture ricevute dagli appaltatori.

Un appaltatore puo essere un imprenditore proprio, una societa e un trust.

Se conservi le informazioni in formato cartaceo, puoi scaricare e stampare un foglio di lavoro in bianco, facilitando annotazione delle informazioni che ti occorrono per compilare la dichiarazione.

Leggi come ottenere una copia del foglio di lavoro su Dichiarazione dei pagamenti imponibili – foglio di lavoro.

Questo foglio servira solo per le tue annotazioni, non spedircelo.

Pagamenti che vi occorre dichiarare

Vi occorrera dichiarare i pagamenti totali effettuati a ciascuno appaltatore di servizi nel settore edile e delle costruzioni, eseguiti o relativi a qualsiasi parte di un edificio, una struttura, opere, suolo o sottosuolo.

La definizione di servizi nel settore edile e delle costruzioni e ampia e comprende una varieta di occupazioni e attivita. Tale definizione comprende la tecnica muraria, lavori idraulici, lavori di recinzione e comprende altresì lavori architettonici (come la bozza e la progettazione), la decorazione (tra cui la tinteggiatura), ingegneria e paesaggistica.

Sul sito web ato.gov.au/taxablepaymentsreporting, sono elencati esempi di occupazioni e attivita (in lingua Inglese). E possibile altresì trovare un elenco di esempi di edifici, strutture, opere, suolo e sottosuolo, che comprende abitazioni, edifici commerciali e industriali, marciapiedi, campi sportivi e gallerie.

Quando il pagamento viene effettuato per manodopera e materiali, occorrera dichiarare il totale importo.

Pagamenti che non vi occorre dichiarare

Non vi occorre dichiarare:

• I pagamenti per i soli materiali.
• Le fatture ricevute ma non pagate al 30 Giugno di ogni anno.
• I pagamenti vanno dichiarati in una dichiarazione annuale del riassunto delle trattenute PAYG, come i pagamenti ai dipendenti.
• I pagamenti per progetti privati e domestici, per esempio i pagamenti effettuati per costruire o restaurare la propria abitazione.

Quando vi occorrera presentare la dichiarazione:

La Dichiarazione annuale sui pagamenti imponibili va presentata il 28 Agosto di ogni anno.

Come si presenta la dichiarazione?

E possibile presentare la Dichiarazione annuale sui pagamenti imponibili on-line oppure in formato cartaceo.

On-line

Il modo piu semplice e sicuro per presentare la propria dichiarazione sara via on-line.

E possibile presentare la propria dichiarazione on-line utilizzando il Portale delle Imprese o la Dichiarazione Commerciale Standard (SBR).

Per presentare la dichiarazione on-line occorrera quanto segue:

• Un numero ABN per il GST.
• Una AUSkey – per tutelare la propria sicurezza e privacy nelle operazioni on-line.
• Un software di contabilita in grado di creare una dichiarazione annuale sui pagamenti imponibili.

Sei in possesso di una AUSkey per il vostro GST?

Se la risposta e no, richiederne il AUSkey sul indirizzo auskey.abr.gov.auExternal Link

Guarda

Potete guardare un breve video (in lingua Inglese) su come presentare la tua dichiarazione annuale sui pagamenti imponibili on-line utilizzando il Portale delle Imprese sul sito web ato.gov.au/tpr.

In formato cartaceo

Per presentare la dichiarazione in formato cartaceo vi occorrera compilare e inviarci la Dichiarazione annuale sui pagamenti imponibili (NAT 74109). Vi occorrera utilizzare i moduli prestampati. Non sara possibile stampare moduli propri o utilizzare fotocopie.

Ciascuno modulo permettera di dichiarare fino a nove appaltatori. Se si sono pagati piu di nove appaltatori nel corso del anno, vi occorrera a ordinare moduli aggiuntivi.

E possibile ottenere i moduli per la dichiarazione annuale sui pagamenti imponibili dal nostro servizio ordini sulle pubblicazioni on-line al indirizzo ato.gov.au/onlineordering e telefonandoci al numero 1300 720 092.

Per ulteriori informazioni

E disponibile un campione del modulo sul nostro sito web, sul indirizzo sito web ato.gov.au/taxablepaymentsreporting.

Esempi

Per ulteriori informazioni

• Visitate il nostro sito web indirizzo:  
  • ato.gov.au/taxablepaymentsreporting
  • ato.gov.au/otherlanguages per informazioni fiscali e altre informazioni in 25 lingue. E possibile altresì guardare il video La tua attivita e le Imposte che spiega cio che vi occorrera per sapere sul sistema fiscale Australiano. Questo video e disponibile in 11 lingue tra cui Inglese.

   

• Telefonaci  
  • Sul numero 13 28 66 dal lunedì al venerdì, dalle ore 8.00 e 18.00 (ora locale).
  • Se non si parla Inglese bene e necessario di chiedere assistenza dal Ufficio imposte (ATO), potete chiamare il Servizio Traduzioni e Interpretariato (TIS) sul numero 13 14 50.

   

• Vistate una delle nostre vetrine.
• Parlate con il vostro consulente fiscale e anche uno BAS consulente.

Source: New South Wales Community and Justice

Search continues along Tasmanian coastline for missing plane

Tuesday, 5 August 2025 – 9:50 am.

A Tasmania Police helicopter crew will patrol the state’s northern coastline between George Town and Turners Beach this morning as the search continues for a twin-seater light plane, reported missing late Saturday afternoon.
Tasmania Police Inspector Nick Clark said rough conditions on the water mean marine vessels will not be active in the search this morning.
“Inclement weather is limiting our search options, however we are continuing our efforts to locate the plane and its occupants and will be utilising the helicopter,” he said.
“The plane in question is a two-seat, single engine aircraft, and a distinctive bright green in colour.”
“If anyone has information that could assist the search, has seen a plane matching this description, or noticed anything such as unusual debris on land or in the water, they should contact Tasmania Police on 131 444.”
The light plane took off from George Town airport on Saturday about 12.45pm. On board was a male pilot aged in his 70s, his female partner aged in her 60s, and their pet dog.
Inspector Clark said the plane did not arrive at its destination in central NSW and family members raised the alarm Saturday evening.
“The two people on the plane have not been in contact with anyone, or aviation authorities, since they left George Town,” he said.
Extensive searching involving the Australian Maritime Safety Authority Challenger jet, Tasmania Police helicopter resources and marine vessels, has been undertaken along Tasmania’s northern coastline, and into Bass Strait since Saturday night.
Tasmania Police Northern Commander Marco Ghedini has commended the search teams, which includes officers and volunteers, for their hard work and commitment during the operation.
“As we enter the fourth day of searching, police hold grave concerns for the missing couple, however we maintain hope as the operation continues,” he said.
“Further assessment in relation to the ongoing search will be made in the coming days.”

Source: New South Wales Community and Justice

Police investigating deliberately lit fire which destroyed house at Clarendon Vale

Tuesday, 5 August 2025 – 9:09 am.

Police are investigating a deliberately lit fire which destroyed a vacant house at Clarendon Vale overnight. 
“About 3.30am, emergency services responded to reports of a house on fire on Launde Avenue,” said Detective Inspector David Gill. 
“Tasmania Fire Service extinguished the fire, and Fire Investigators have determined the fire was deliberately lit.” 
“If anyone has any information in relation to the fire, or suspicious activity in the area around the time, police ask them to come forward.” 
Information can be provided to South East CIB on 131 444, quote OR781693. 
Information can also be provided anonymously through Crime Stoppers Tasmania at crimestopperstas.com.au or on 1800 333 000.

Source: New places to play in Gungahlin

Source: New places to play in Gungahlin

How to lodge your TPAR

If you are a sole trader, business, tax professional or government entity, this information will help you lodge your Taxable payments annual report (TPAR).

The TPAR is due by 28 August each year.

Watch the video for more information on how to lodge your TPAR:

Prepare to lodge your TPAR

Before you lodge, you should:

• keep records, including the contractor’s
  • name
  • address
  • Australian business number (ABN)
  • amount you paid, including goods and services tax (GST)
• check if your business software can prepare and lodge the TPAR

For more information see the TPAR contractor details you must report.

Watch to learn how to keep good records for your TPAR:

Lodging your TPAR

To meet your reporting obligations, lodge using the method that works for your situation.

If you don’t need to lodge, see TPAR Non-lodgment advice.

To update or correct the payee (contractor) details, see Amend a lodged TPAR.

Sole traders and businesses

Use business software if:

If you don’t have business software, use Online services for business.

To use this service, you need an ABNOpens in a new window and to set up your Digital ID and Relationship Authorisation Manager (RAM):

• select Lodgments then Taxable payments annual reporting

This service allows you to:

• save and resume your draft TPAR before lodging
• confirm previous lodgment dates and access receipt ids in the History section

Online services for individuals and sole traders: 

• select Tax, Lodgments and then Taxable payments annual report
• This service allows you to: 
  • save and resume your draft TPAR before lodging
  • confirm previous lodgment dates and access receipt ids in the History section
• your tax or Business activity statements (BAS) agent
• paper form.

Tax professionals

Tax and BAS agents can lodge a TPAR for clients using business software if:

Online services for agentsOpens in a new window allows you to:

• view a client’s outstanding TPARs in the For action screen or under Lodgments
• lodge TPARs for your clients through the online form
• save and resume draft TPARs for your clients before lodging
• confirm previous lodgment dates and access receipts in the History section.

Government entities

Use business software if:

If you don’t have business software, use Online services for business.

To use this service, you need an ABNOpens in a new window and to set up your Digital ID and Relationship Authorisation Manager (RAM):

• Select Lodgments then Taxable payments annual report.

Online services allow you to:

• save and resume your draft TPAR before lodging
• confirm previous lodgment dates and access receipt ids in the History section.

Government entities can’t lodge using the paper form.

Paper form

Sole traders and businesses can order a paper form online through the ATO publications ordering service: Taxable payments annual report (NAT 74109) formOpens in a new window. For help completing the form, view TPAR form instructions.

This form is being decommissioned and paper lodgments will no longer be accepted after 28 August 2025.