Welcome to TPAR Generator.

TPAR stands for Taxable Payments Annual Report.

Note: All the information provided as part of TPAR Generator is a guide only, designed to assist you in fulfilling your TPAR obligations. This information is general in nature. Consult your professional taxation adviser or the Australian Taxation Office (ATO) for all the specific requirements of your TPAR obligations.

The  ATO website has numerous web pages detailing all aspects of the TPAR requirements. Do a search for "Taxable payments reporting or something similar on the ATO website.

From 1 July 2012, businesses in the building and construction industry need to report the total payments they make to each contractor for building and construction services each year. You need to report these payments to the ATO in a Taxable Payments Annual Report (TPAR). The report is due by the 28th of Aug each year.

From 1 July 2017, government entities at the federal, state, territory or local levels also will need to report total payments made to an entity wholly or partly for providing services. Additionally, government entities at the federal, state and territory levels will need to report the total grants paid to people or organisations that have an ABN. You need to report these payments to the ATO in a Taxable Payments Annual Report (TPAR). The report is due by the 28th of Aug each year.

From 1 July 2018, businesses that provide cleaning services (even if it's only part of the services they provide) must report payments made to contractors for cleaning services provided on their behalf.

From 1 July 2018, businesses that provide courier services (even if it's only part of the services they provide) must report payments made to contractors for courier services provided on their behalf.

From 1 July 2019, businesses that provide road freight services (even if it's only part of the services they provide) must report payments made to contractors for road freight  services provided on their behalf.

From 1 July 2019, businesses that provide information technology services (even if it's only part of the services they provide) must report payments made to contractors for information technology services provided on their behalf.

From 1 July 2019, businesses that provide security, investigation and surveillance services (even if it's only part of the services they provide) must report payments made to contractors for security, investigation and surveillance services provided on their behalf.

Note: Where amounts are withheld under the no-ABN withholding, you can report the details in the new TPAR OR the Pay as you go (PAYG) withholding where ABN not quoted annual report. See ATO website for more information.

The ATO has published a form (NAT 74109) which can be completed manually and posted. A TPAR can also be lodged online electronically using the Business Portal or via Standard Business Reporting (SBR).

The TPAR Generator allows you to generate an electronic TPAR and lodge it via the Business Portal. It also allows you to generate a PDF advice for each Payee summarising the information included in the TPAR submitted to the ATO (not applicable for "no ABN" tax withheld, see here).

If you are a Payer who is required to submit a TPAR, note that TPAR Generator can accept data from a number of sources:

Manually Input Data

All Payer and Payee data can be manually entered into TPAR Generator from manual or electronic records. Depending on the number of Payees, it may be quicker to use the Import Data function.

Import Data from Tab-Delimited File

If you have Payee data in an electronic form, it can easily be entered into a tab-delimited file using a program such as Excel. Even if you are using hardcopy records, it may be quicker to enter the Payee data into a tab-delimited file and then import rather than entering all the data manually. More information about importing tab-delimited files can be found here.

Load Data from a MYOB® Company File

If you use MYOB® Accounting versions 10 to 19.9 (or their equivalent Premier/Enterprise versions) you can load data directly from your MYOB® company file.  You can then choose which Payees and which Transactions are to be included in the TPAR. More information about loading data from a MYOB® company file can be found here.

Note: Although TPAR Generator can also be used with later v19 versions of MYOB® (for example v19.11, v19.12 etc) these versions have inbuilt support for TPAR - at least for the Building Industry.

Load Data from a TPAR.C01 File

Once you have finished adding and editing your Payer and Payee data, TPAR Generator creates the electronic TPAR file for lodgment to the ATO. There is no specified name for this file, by default TPAR Generator will call it TPAR.C01. (This file is similar to the EMPDUPE.A01 file prepared for PAYG annual reporting).  Note: In the ATO's Specifications, the ATO recommends that to 'assist with easy identification' the electronic lodgment file be called simply TPAR (with no file extension) or where you are sending more than one file, they suggest TPAR.C01, TPAR.C02 etc. This is a recommendation only and not a requirement. It is therefore up to you how you choose to name the electronic lodgment file.

After you have created this file, you can also load the data into TPAR Generator from this TPAR.C01 (or other from a similar file created with compliant software). This allows you to view what is in the file, and if necessary change and re-create it, or create a report with amended records.

Amended Data

TPAR Generator allows you to prepare and lodge a second annual report containing amended information. See paragraph below for more information,

How Many Reports can I Lodge

An entity can lodge as many reports as they like, provided no information is duplicated. For example you can lodge quarterly reports. Or you can include half your Payees in one report and half in the other. If you have lodged a report with the ATO and then notice an error with say 10 of the Payees, you can submit another report including only those 10 which had errors. The 10 Payees need to be marked as Amended. This means the ATO will replace the existing Payee records previously lodged with these new records. If you fail to mark each Payee as Amended the ATO was consider these new records as 'additional' records and will add them to the existing records. This may cause difficulties for the Payees.