TPAR Reporting

Overview

The Taxable Payments Annual Report (TPAR) tells the ATO about payments that are made to Contractors for providing services. The report will summarise how much gross and GST has been paid to each Supplier.

You may need to lodge a TPAR for the 22/23 Financial Year by 28 August 2031 for Suppliers operating in certain industries, including:

• Building and Construction Services
• Cleaning Services
• Courier Services
• Road Freight Services
• Information Technology Services
• Security, Investigation or Surveillance Services
• Mixed Services

Suppliers can include subcontractors, consultants or independent contractors, and can operate as Sole Traders (Individuals), companies, partnerships or trusts. For more information, visit the ATO website here.

Before you can include a Supplier in a TPAR report, you will need to configure the Supplier profile and ensure that some required details are set in the Payroll Entity.

You can then generate an ATO-formatted TPAR file, based on the Supplier Payroll data in Astute for the financial year. An exported TPAR file can then be uploaded to the ATO portal.

Once a TPAR export is finalised, you can generate and email a Taxable Payment Summary to each Supplier.

On-screen Report

To access the TPAR, go to Reports > Payroll > TPAR Reporting. By default, the report will show a list of all Suppliers that are marked as ‘TPAR Required’ for all entities for the last completed financial year. 

You can use the Report Settings options to filter on Payroll Entity and Financial Year, or search for a specific Supplier.

The TPAR Reporting screen lists each TPAR export file that has been generated in the entity, with a summary of the data in each file that includes:

• ID
• Payroll Entity
• Year
• Suppliers (number of)
• Gross Payments (total)
• GST (total)
• Date Created
• Contains Amendments
• Status

A TPAR report will be marked as either New or Finalised in the Status column:

• New - the report has been generated but the user has not yet confirmed which records they want to include in the final TPAR export.
• Finalised - a user has selected the records that they would like to include in the TPAR export, and the export file is now available to download.