Do your clients need to lodge a TPAR?

Source: New places to play in Gungahlin

If you haven’t received a TPAR client list from us before, check that your email or postal address is up to date in Online services for agents

Your clients may need to lodge a TPAR if they’ve made payments to contractors or sub-contractors who provide the following services on their behalf:

  • building and construction
  • cleaning
  • courier, delivery or road freight
  • information technology (IT)
  • security, surveillance or investigation.

If any of your clients don’t need to lodge a TPAR for 2024, you can complete a non-lodgment advice (NLA) form on their behalf. If they no longer pay contractors, you can also use this form to tell us they won’t need to lodge a TPAR in the future.

You can lodge a TPAR or NLA form for your clients using SBR-enabled softwareExternal Link or through Online services for agents, which also allows you to: 

  • view each client’s outstanding TPARs in the ‘For action’ screen, or under ‘Lodgments’ 
  • confirm previous lodgments in the history section. 

TPARs are due 28 August each year and overdue penalties may apply.

Find out more at ato.gov.au/TPAR.

Deteriorating short-term outlook for east coast gas supply

Source: Australian Ministers for Regional Development

The east coast gas supply outlook for 2025 and 2026 has deteriorated despite an easing in gas prices in the second half of 2024, according to the ACCC’s latest gas inquiry report, released today.

The report finds that there is a risk of shortfall in the fourth quarter of 2025 and throughout 2026 if Queensland LNG producers export all uncontracted gas.

It is expected that southern states will need to continually rely on gas from Queensland as their local reserves deplete.

There is no change to the medium-term outlook, with structural shortfalls on the east coast still projected from 2028 unless new gas supply is brought online.

“Gas prices eased over the past 6 months, reflecting movements in international prices and an increase in market activity following implementation of the Gas Code,” ACCC Commissioner Anna Brakey said.

“However, prices continue to be higher than pre-2022 levels. Concerningly, supply into the domestic market has fallen since that time and gas is increasingly being sold on a short-term basis, posing challenges for gas users who need longer-term certainty for their businesses.”

“Gas policy in recent years has largely been directed towards the LNG producers to ensure that their uncontracted gas is available in the short term to avert domestic shortfalls,” Ms Brakey said.

“For long-term energy security and affordability, however, it is critical to address underlying barriers to more efficient investment in domestic supply.”

There are sufficient gas reserves and resources to meet projected domestic demand for at least the next decade, but these are yet to be developed due to a combination of policy, technical and commercial factors.

Long-standing impediments to the development of east coast gas reserves by a diversity of suppliers need to be addressed, the report recommends.

The report finds that Queensland’s gas reserves and resources, which are substantially held by the LNG producers, will be key to meeting the needs of the east coast gas market.

The report examines individual Queensland LNG producers’ export operations and their role in the domestic market given each of the LNG producers’ different gas holdings and impacts on the domestic market.

The report also includes preliminary observations on how the market has responded to regulatory changes implemented since 2022-23.

“The information in the June report will enable stakeholders to make more informed decisions in response to the most recent forecasts of the east coast’s supply-demand balance,” Ms Brakey said.

“The report also provides a robust evidence base to support informed engagement by the market, government and the public on policy decisions and regulation, including in respect of the upcoming Government Gas Market Review in the context of continuing concerns about the adequacy of gas production and the efficiency of the east coast gas market,” Ms Brakey said.

The supply outlook for 2025 and 2026 has deteriorated

The short-term supply outlook for the east coast has deteriorated since the December 2024 report as some key producers have downgraded their production forecasts. The ACCC now expects between a 2 petajoules (PJ) shortfall and an 11 PJ surplus in the fourth quarter of 2025.

There is a risk of shortfall throughout 2026 if the Queensland LNG producers export all their uncontracted gas. Refilling gas storage facilities over summer, when gas demand is typically lower, will be essential to meeting demand in the southern states next year, particularly for the winter months.

The June inquiry report includes the supply outlooks for the Queensland LNG producers.

“The LNG exporters are the only producers with discretion to either export their uncontracted gas, or supply it into the domestic market, so understanding what can affect this ‘swing gas’ and the decisions they could make about gas will be necessary for consideration of options to manage shortfall risks and for effective policy responses,” Ms Brakey said.

Forecast east coast supply-demand balance in Q4 2025 and 2026 (PJ)

Source:  ACCC analysis of data obtained from gas producers and of AEMO’s 2025 GSOO domestic demand forecast (Step Change scenario).
Note:   Totals may not sum due to rounding.

Prices have continued to decrease but remain higher than previous years

Prices offered by producers and retailers showed a moderate decline over the second half of 2024. This continues the trend observed since the peak of the 2022 energy crisis and is consistent with changes in international prices and domestic supply-demand conditions.

Prices offered by producers to retailers for 2025 supply averaged $13.34 per gigajoule (GJ) between June and December 2024; a 10 per cent decrease from the previous six months. Retailer offers to commercial and industrial (C&I) users over this period fell by seven per cent to $14.34 per GJ. Offers for 2026 supply fell by seven per cent over the same period for both producers and retailers.

However, market activity was lower, with fewer offers being made during the second half of 2024 compared to the first half of that year. Gas volumes contracted under long-term Gas Supply Agreements over this period remained below pre-2022 levels.

Background

In 2017, the Australian Government directed the ACCC to conduct a wide-ranging inquiry to improve transparency of the gas market in Australia and support its efficient operation, and to monitor gas supply. On 25 October 2022, the Government announced the extension of the ACCC’s gas inquiry role through to 2030.

The ACCC’s next interim report is scheduled for September 2025.

Renting taskforce returns to Melbourne’s southeast for inspections

Source: Australian Capital Territory Policing

Rental properties in the Clayton area were the focus of Consumer Affairs’ renting taskforce recently to check they’re safe, secure and fit for renters to move into.

Clayton was the first suburb the taskforce visited when it began targeting rental open for inspections last year. Officers revisited the area to make sure rental providers were aware of their obligations to meet minimum standards and advertise properties fairly.

There were 14 officers in the field inspecting rental properties in Clayton. They also spoke with the renters at the inspections and shared information about their rights.

In good news, most properties inspected by the taskforce meet the minimum standards, but unfortunately around one in eight still fail to measure up. The most common issues are mould, windows without blinds or curtains, heating that doesn’t meet the legal specifications, and kitchens without stovetops.

The taskforce has done inspections in several Melbourne suburbs, as well as Geelong and Bendigo. More targeted inspections are planned for the second half of 2025.

Consumer Affairs Victoria uses a range of early interventions such as proactive inspections, education and awareness campaigns to prevent breaches.

If the taskforce identifies a property that does not meet the standards, officers first work with property managers and rental providers to make sure repairs happen before a renter moves in.

It’s an offence to let a renter move into a property that doesn’t meet minimum standards. Maximum penalties of more than $11,000 for individuals and more than $59,000 for companies may apply.

The taskforce has issued over 80 fines totalling more than $670,000 for rental offences. These include not advertising a rental property at a fixed price, not lodging a bond with the Residential Tenancies Bond Authority and failing to meet the minimum standards.

The current ‘Funda-rentals’ campaign and the taskforce’s in-field presence has helped raise awareness of renters’ rights and renting rules, including how to report potential breaches.

Renters who see an advertised rental property they think doesn’t meets minimum standards can report it anonymously.

Learn more about the renting taskforce.

All you need to know about assistance dogs

Source: Northern Territory Police and Fire Services

A veteran assistance dog at work.

In brief

  • People may have an assistance dog for a range of reasons.
  • Depending on the type of assistance animal, there are different places they can and cannot go.
  • This story includes some things you might need to know about assistance dogs in Canberra.

You may be familiar with guide dogs, but did you know people may have an assistance animal for a range of reasons?

Dogs are the most common type of assistance animal. They may also be referred to as service dogs.

This article looks at assistance dogs in the ACT, including things you may find helpful to know.

Assistance dogs are allowed in all public places.

Assistance dogs can accompany their owner in any public place in the ACT. This includes:

  • shopping centres and stores
  • cafes, restaurants and clubs
  • hospitals and nursing homes
  • public transport
  • taxis and rideshare vehicles
  • theatres, cinemas and other entertainment venues
  • schools, playgrounds and libraries
  • hotels and motels.

They’re not allowed in some restricted places. These include commercial kitchens, operating theatres.

Each airline has its own policy for assistance animals.

People need assistance dogs for various reasons.

Assistance dogs work for one person and one person only.

They can help their person gain independence and confidence to participate more fully in all aspects of life.

Dogs can provide support for people with disability and/or health conditions.

It’s important to remember you may not be able to see why someone needs their assistance dog.

A veteran assistance dog, for example, may provide life-changing support for someone with post-traumatic stress disorder (PTSD).

There are different types of assistance dogs.

Guide dogs support people with sight loss. They help them move around more safely.

Hearing assistance dogs support people with hearing loss. They alert them to sounds and potential risk.

Mobility assistance dogs help people with mobility issues. They support them with daily activities such as undressing, carrying things, and opening doors.

Medical alert dogs are trained to constantly monitor their handler’s health condition. They alert them to an impending episode where their health would deteriorate quickly. The alert allows the person to take preventative action to avoid/limit the episode, or to make themselves safer and reduce the risk of injury during the episode. They may also be called:

  • seizure alert dogs
  • diabetic alert dogs
  • cardiac alert dogs
  • allergy alert dogs.

Autism assistance dogs support people with autism. They can help in many ways, from reducing sensory overload to providing routine and stability.

Dogs supporting people who have a mental health illness or disorder. These dogs can help reduce anxiety or distress. They support to people with conditions such as depression, anxiety or schizophrenia. They may also be called psychiatric service dogs.

Therapy dog programs are designed to improve wellbeing. A person or organisation brings a therapy dog to visit a facility. While each dog will have a handler, it’s others who benefit most from its presence. Therapy dogs may visit:

  • hospitals and palliative care
  • aged care facilities and dementia wards
  • mental health facilities.

Emotional support animals can be any type of animal. They can support people through mental and other medical illnesses. They haven’t been specially trained to alleviate conditions, though. This means that unlike assistance animals, they are not allowed in all public spaces.

At ACT hospitals, for example, assistance animals can remain with patients during their stay. Emotional support animals may only visit.

Read more about assistance animals in ACT public healthcare settings.

The assistance dog-handler bond is extremely important.

Based on trust and reliability, the relationship benefits both.

It can provide comfort, security and a sense of independence for the handler. For the dog, it gives a sense of purpose and belonging.

Note: a person with an assistance dog may be referred to as its owner, handler or partner.

You should never distract an assistance dog.

It’s not always easy to be sure a dog is an assistance dog. It’s best to assume they are and avoid calling or patting it.

Interacting with an assistance dog can distract it. This can interfere with its work and training. It can also cause the handler delays, stress or embarrassment.

Remember, the animal needs space to focus on its job: keeping their person safe.

Dogs do not have to be registered as an assistance animal.

Assistance dogs don’t need to be registered as such. People with an assistance dog do not have to carry an ID.

The dog may wear an identifiable coat or harness, but this is optional. As such, it may not be immediately obvious that a dog is an assistance dog.

Owners can register their assistance dog if they choose to.

The ACT Assistance Animal Accreditation Framework is a voluntary registrations scheme.

Owners can have their dog tested, accredited and registered as an assistance animal via the ACT Public Access Test.

The test measures:

  • ability to assist
  • animal welfare
  • obedience and behaviour
  • dealing with distractions, like noise and food
  • handling public places and transport.

Once the dog has passed the test, the handler receives an Accredited Assistance Animal card (ID card). This is valid for up to two years.

The card can assure handlers, businesses and the community that the animal meets required standards of behaviour and hygiene.

Dangerous dogs cannot be registered as assistance animals.

It’s illegal to discriminate against someone with an assistance dog.

It’s an offence to refuse someone with an assistance dog access to a public place.

If someone is refused, they can lodge a complaint with Domestic Animal Services by:

There are also penalties for falsely claiming a dog is an assistance dog.

Find out more

Different states and territories have their own rules and frameworks.

You can read more about assistance animals in the ACT on the City Services website.

Read more like this:


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Communication history

Source: New places to play in Gungahlin

What you can access

The Communication history gives you access to view available digital correspondence we send to your clients on the following channels:

Some communications cannot be sent digitally. These will continue to be sent by post and won’t be viewable in Communication history. We’ll continue to add more communication types to enhance this function further.

Viewing communications history

To view a client’s communication history, see Communication history – client summary.

To view your communication history, from the agent home page:

  • select Communication then Communication history  
    • select or deselect All clients depending on the communications you want to view.
    • for up to 3 clients deselect All clients and type the client identifier.
    • if searching for multiple clients you can only use the same identifier type, TFN or ABN – you can use a combination of the identifier and name.
  • select Type  
  • select Time period using the drop-down menu – Last 24 hours; Last 7 days; Last 30 days; Last 5 years (client summary only); or Choose dates
  • select Channel
    • myGov
    • email
    • SMS
    • paper
    • agent digital
    • ATO online
    • ATO app
  • then Search – results will be displayed
  • select Download CSV – a new window will open with the search results as an Excel spreadsheet
  • select Print friendly version to print or save a copy.

You can also watch our How to view client communication history video.

Viewing and downloading statements

You can view and download a digital activity statement notice for quarterly GST and PAYG instalments (forms R, S and T) for your clients who lodge activity statements electronically.

To view and download a client’s digital activity statement notice from the agent home page:

  • select Communication then Communication history
  • select or deselect All Clients depending on what you want to view  
    • then select Activity statements box, and deselect Communications box
    • select the Time period and then Search – this’ll display the list of clients and their Digital Activity Statement Notice.

Paper delivery preference

If your client’s registered delivery preference is paper, we’ll continue to send paper instalment notices. We don’t change their delivery preferences from paper to electronic unless you have lodged electronically.

Client reports

Source: New places to play in Gungahlin

You can view and download the following client reports:

  • Pre-filling reports – provides income and expense related information reported to us by various organisations
    • Reports for the 2009–25 financial years will be available to download via Browser view, CSV or HTML
    • For your clients with a compromised TFN, you can access pre-fill for the 2022–25 financial years
  • Pre-generated reports – provides historical and current information reports for your client, including  
    • Client account running balance
    • Year to date interest summary
    • Year to date revenue product summary
    • Family trust elections (FTE) and interposed entity elections (IEE) (tax agents)
    • PAYG instalments
    • STP – View income statements (tax agents)
    • Shares and units records (tax agents)
    • Reported transactions

Reports can also be accessed from Reports and forms.

To view:

  • select a client
  • select Lodgments then Client reports
  • at Pre-filled report select the relevant year or scroll to Pre-generated reports and select the relevant report.

Reports can be viewed in your browser and downloaded in HTML, XML or CSV. You can download multiple reports at once by opening multiple windows and tabs.

You can also view our View and print Single Touch Payroll income statement video.

Reports

Source: New places to play in Gungahlin

Viewing reports

You can access most pre-filled, pre-generated and on demand reports.

To view reports available to you:

  • select Reports and forms then Reports
  • scroll to the relevant report type
    • Pre-filled reports for the financial year
    • Pre-generated reports
    • On demand reports 
  • select the relevant report from the list. For certain reports you may need to enter additional identifiers or use predictive search to generate and review the report.

Pre-filled and pre-generated reports

The reports provide current and historical information that’s regularly updated.

The reports available are:

More information about each report is available in the Help content within Online services for agents.

On demand reports

The on-demand reports can be generated as needed. The client information in the report will be current as at the time of request.

‘Download’ status will display when the report is available to be downloaded. Reports may not be available until the following day. The reports are available for 7 days from the request time. After 7 days have passed the report status will change to ‘Failed time out’ and the report will need to be re-ordered.

The reports can be downloaded and filtered to suit your information needs.

You can also watch our videos on:

Client nominations report

The client nominations report provides a list of pending client nominations relating to client-to-agent linking.

Once this report has been requested, you’ll be able to download it in real-time.

The report displays this information

Heading

Description

Name

Entity name

ABN1

Client identifier

Expiry date

Nomination expiry date

Income tax lodgment status report (current year plus previous 3 years)

When the report request has been successfully completed a download hyperlink will be displayed. You can filter the report by the following before downloading:

  • All clients
  • Not lodged
  • Lodged
  • Not necessary.
The report displays this information

Heading

Description

Tax file number

Client identifier

Client type

Entity type, for example, company or superannuation fund

Client name

Entity name

Substituted accounting period (SAP)

The end month of the client’s reporting year, e.g. 31 December – Early Balancer, 31 August – Late Balancer

Lodgment code

Lodgment channel, e.g. digital, paper or blank if not lodged or lodgment isn’t required

Current year status

Lodgment status of the return, i.e. received, not received, return not necessary or lodgment status unavailable

Due date

Lodgment due date for the current year

Flexible lodgment eligibility current year

‘Y’ if Disaster Support arrangements are applicable to the return

Status for each of 3 previous years

Lodgment status of each return

Flexible lodgment eligibility for each of the 3 previous years

‘Y’ if Disaster Support arrangements apply to the return

Last year lodged

The last year an income tax lodgment was received.

Outstanding activity statement report (current and previous 3 years)

The Outstanding activity statement report:

The report shows this information

Heading

Description

Client name

Entity name

Client type

Entity type, e.g. company or superannuation fund

Australian business number

Client identifier

Client account number

Activity statement account number

Client account type

Integrated client account or GST Joint Venture account

Client account status

Status of the account type, e.g. active

RAN

The registered agent number linked to the account

TFN

Tax file number

WPN

Withholder payer number if the entity isn’t eligible for an ABN and has PAYG withholding obligations

Destination

Client, Practice or No preferences set

Delivery channel

ECI (digital), Paper or myGov

Activity statement frequency

Annually, monthly or quarterly

DIN

The unique document identification number for the activity statement

Status

New or held

Hold reason

Reason activity statement has been held, if applicable.

HDEF – deferred imports data

HIAC – incorrect address code

HOBG – obligation data error

HREG – registration data error

HUNT – untraceable

Type

Form type, e.g. annual GST return, business activity statement, quarterly PAYG instalment notice

Name

Form name, e.g. Form A, Form R

PAYG and/or GST instalment amount

ATO calculated instalment amount for forms R, S and T

Period start date

Start date of activity statement period

Period end date

End date of activity statement period

Due date

Legislative concessional or deferred lodgment due date of form

Status

Active or blank for each role type, i.e. for GST, PAYGI, FTC, FBT, DGST, WET, LCT

Flexible lodgment eligibility

‘Y’ if Disaster Support arrangements are applicable to the form

Account balance

Activity statement account balance at the time of report request

Payment reference number

Unique payment reference number for the account type

Email address

Account email address

Postal address

Account postal address

Reminder issue date

Indicates the employer was issued a lodgment reminder for the activity statement and the date of issue.

Treatment type (Finalised or Unfinalised)

The action the ATO will take at the Expected Treatment Date if the activity statement remains outstanding.

Finalised:

  • Amounts we have on record will be added to the client’s integrated account
  • The activity statement will be finalised in ATO systems and considered lodged.

Unfinalised:

  • Amounts we have on record will be added to the client’s integrated account
  • The activity statement will remain outstanding. The client must lodge to complete their reporting obligation.

Expected treatment date

Proposed date treatment will be applied.

ATO processed date

Actual date treatment was applied. This will only appear when a treatment type has been applied and the activity statement remains outstanding (Treatment type = Unfinalised). Once an activity statement is finalised in ATO systems, it will no longer be displayed on this report.

VET pathways leading employment growth

Source: Jobs and Skills Australia

VET pathways leading employment growth

Hayden


News and updates
The March 2025 Labour Market Update shows that over the past year, employment growth has been strongest in jobs that typically require post-secondary qualifications.

Arrests – Stealing with violence – Alice Springs

Source: Northern Territory Police and Fire Services

The Northern Territory Police Force have arrested three men in relation to a stealing with violence incident that occurred in Alice Springs on Sunday morning.

Around 10:15am, police received a report of unknown men trying to break into a commercial premises on Barrett Drive in Desert Springs.

It is alleged that after gaining access to the building, one of the offenders smashed the glass door to a fridge and stole a quantity of alcohol while the other two waited outside. While attempting to leave, he was confronted by a female employee who he assaulted with a bottle of wine, striking her to the hand as she raised her arm to protect herself, causing minor injuries.

All three offenders fled the scene on foot and headed in the direction of the Todd River.

Police responded and located the offenders aged 37, 41 and 41, consuming the stolen alcohol in the river and were arrested without incident.

All three have since been charged in relation to the incident and were remanded in custody to appear in court today.

Police continue to urge anyone who witnesses crime or antisocial behaviour to contact police on 131 444. In an emergency dial 000. Anonymous reports can be made through Crime Stoppers on 1800 333 000 or via https://crimestoppersnt.com.au/.

Police investigating suspicious structure fire, Rossarden

Source: New South Wales Community and Justice

Police investigating suspicious structure fire, Rossarden

Sunday, 29 June 2025 – 4:05 pm.

Police are investigating a suspicious structure fire at Rossarden overnight.
Emergency services were called to the former Rossarden School House in Schell Street just before 1am after reports of a fire.
Tasmania Fire Service contained the fire before an investigation determined it was deliberately lit.
Nobody was inside the structure at the time and police are asking anyone with information to come forward.
Anyone with information is asked to contact police on 131 444 or Crime Stoppers on 1800 333 000 or at crimestopperstas.com.au. Information can be provided anonymously.  Please quote offence report number 778719.