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Does your business hire subcontractors? You'll need to lodge a TPAR.

If you are a business owner that pays subcontractors your Taxable payments annual report (TPAR) is due 29 August if you provide any of the following services, even if it's just part of the services you provide each year:

▪️building and construction services; includes plumbing, architectural, electrical, plastering, carpentry, engineering and a wide range of other activities (for full list, see Examples of building and construction services)

▪️cleaning services; includes interior and exterior cleaning of structures, vehicles, machinery and cleaning for events

▪️courier services or road freight services; includes delivery of items or goods (such as parcels, packages, letters and food) by motor vehicle, bicycle or on foot, the transportation of freight by road, truck hire with driver, and road vehicle towing services

▪️information technology (IT) services; includes writing, modifying, testing or supporting software to meet a client's needs, whether on site or remotely through the internet

▪️security, investigation or surveillance services; includes patrolling and guarding people, premises or property; watching or observing an area and monitoring security systems; and investigation specifically related to security and surveillance, not just information gathering

▪️mixed services (a business that provides one or more of the services listed above).

If you are offering new or expanded services in response to COVID-19 that include these services, and pay contractors to provide these services, you also may need to complete a TPAR.

For example, you are a restaurant that has delivered meals to your customers during the COVID-19 restrictions. If you charge a delivery fee and engage contractors to deliver on behalf of your business, you may need to lodge a TPAR. If you use your own employees to make the deliveries, you do not need to report payments to employees on a TPAR.

Contact HelloLedger if you need help preparing and lodging your TPAR.


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