TPAR Due Date: 28 August
If your business pays contractors in certain industries, your taxable payments annual report for 2025–26 is due 28 August 2026.
Do you need to lodge?
You likely need to lodge a TPAR if you paid contractors (including subcontractors, consultants and independent contractors) for any of these services, even if it's only part of your business:
| Industry | Examples |
|---|---|
| Building & construction | Trades, site prep, installation — the broadest category |
| Cleaning | Commercial, domestic, event cleaning |
| Courier / road freight | Delivery drivers, freight subbies |
| IT services | Contract developers, support |
| Security | Guards, patrols, surveillance |
Report each contractor's ABN, name, address and the gross amount you paid them (including GST) for the year.
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FAQ
When is TPAR due?
28 August each year, covering contractor payments made in the financial year that ended 30 June. The 2025-26 TPAR is due 28 August 2026.
Who has to lodge a TPAR?
Businesses that pay contractors for building and construction, cleaning, courier or road freight, IT, or security/investigation/surveillance services — plus some government entities.
What happens if I don't lodge TPAR?
The ATO can apply failure-to-lodge penalties, and it uses TPAR data-matching to detect unreported contractor income, so non-lodgment attracts attention.
Source: ATO — Taxable payments annual report. Verified 5 August 2026.