If your business is primarily in building and construction, has an ABN and pays contractors or subcontractors for building and construction services, you must lodge a Taxable payments annual report (TPAR) by 28 August each year. Payments to employees are not reported in it.[1][3]
Are you primarily in building and construction?
The ATO treats you as primarily in building and construction if any one of these applies.
| Test | Applies if |
|---|---|
| Current year income | 50% or more of your business income this financial year is from building and construction services |
| Current year activity | 50% or more of your business activity this financial year relates to building and construction services |
| Previous year income | 50% or more of your business income last financial year was from building and construction services |
Sources[1]
What goes in, and what stays out
Report contractor payments made during the financial year ending 30 June. Leave unpaid invoices for the year in which you pay them. Where a contractor invoice covers labour and materials, report the full payment, including GST.
Building and construction services is a broad list that includes plumbing, electrical work, carpentry and cabinet making, painting and landscaping construction.
| Payment | In the TPAR? |
|---|---|
| Contractor or subcontractor for building and construction services | Yes |
| Invoice with labour and materials | Yes, the total |
| Materials only | No |
| Incidental labour on a materials supply | No |
| Employees (reported through PAYG withholding or Single Touch Payroll) | No |
| Invoices unpaid after 30 June | No |
| Work on your own private home, outside your business | No; this does not exempt work your business performs for residential customers |
A simple habit
Keep a list of each contractor's name, address and ABN, gross payments including GST, and the GST component. Record payments as you make them. The ATO's reporting worksheet can help you collect the figures; it is a working record, not the report itself.
Common questions
- Where can I find the TPAR online form?
- Use the ATO's Lodge your TPAR page, linked in the official sources below. Choose the lodgment method that suits your business, or ask your registered tax or BAS agent. Collect your contractor payment figures before you lodge.[4]
Official sources
Checked 16 October 2026. Rules can change; use these sources to check the requirements for your job.
Related guides
Job workflows for builders.
Put it to work on the next job
Keep customer job records, quotes and invoices together in Leadhand. Keep contractor payment records in your accounts as well, ready for your TPAR lodgment through the ATO or your adviser.
See Leadhand quoting and job records