TPAR for Mackay Tradies: Who Lodges and What to Keep

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Taxable payments annual reports: a plain-English guide for local trades

If your business pays subcontractors, there's a good chance the ATO wants to hear about it once a year. The taxable payments annual report, or TPAR, lists the payments you made to contractors during the financial year. It helps the ATO match what contractors were paid with what they declare.


Who needs to lodge a TPAR?

You may need to lodge a TPAR if your business provides any of these services and pays contractors to provide them:

•       Building and construction services

•       Cleaning services

•       Courier or road freight services

•       Information technology (IT) services

•       Security, investigation or surveillance services

If these services are only part of your business, you work out whether they make up 10% or more of your business income. If they do, you'll generally need to lodge. Building and construction services are treated a little differently in that test, so if you're a builder or tradie with a mix of work, it's worth checking the ATO's "Work out if you need to lodge a TPAR" page or asking us.


What goes in the report?


 For each contractor you paid, the TPAR shows:

•       Their ABN, name and address

•       The total amount you paid them for the year, including GST

•       The GST included

•       Any amounts withheld because they didn't quote an ABN



When is it due?


The TPAR is due by 28 August each year for the financial year ending 30 June. For the 2026-27 year, that's 28 August 2027.



The easy way: capture details all year


Most TPAR headaches come from chasing contractor details in August. Three habits make it simple:


1. Check every new subcontractor on ABN Lookup

before you pay them, and save their details in your software as a contact.


2. Use the TPAR setting in Xero or Quickbooks

for contractor contacts, so the payments are tagged as you go.


3. Pay contractors from your business account

against an invoice, so every payment is recorded.



How we help


As a registered BAS agent we can set up your software to track contractor payments, keep your subcontractor records tidy during the year, and prepare and lodge your TPAR. Call 0417 768 800 or email bookkeeping@winnerandcoenterprises.com.

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