• Skip to main content
  • Skip to footer

Abbotts

  • Home
  • About Us
    • Abbotts History
    • Our People
      • Directors
        • Andre Parker
        • Bez Esquivel
        • Bradley Abbott
        • Christopher Higham
        • David Drake
        • Eric Ballard
      • Associates
        • Melissa Hansen
        • Stephen Hollyock
      • Client Managers
        • David Chang
        • Elliot Moses
        • Gabrielle Zonato
        • Vishen Bisnath
      • Finance Brokers
        • Bez Esquivel
      • Financial Advisers
        • Andre Parker
        • Briony Knott
        • Fiona Chua
        • John Donald
        • Michelle Baker
      • Accountants
        • Angeline Camaya
        • Bianca Uberuaga
        • Justin Eipe
        • Lewis Grant
        • Shan-Nam Lau
      • Administration
        • Anne Abbott
        • Eunice Lau
        • Jaymee Sunder
        • Kevin Thomson
        • Michelle Baker
        • Shai’a LeBrun
    • Our Philosophy
    • Social Responsibility
    • Testimonials
    • Our Clients
  • Services
    • Taxation Services
      • Taxation Compliance
      • Strategic Planning
      • Capital Gains Tax (CGT)
      • Fringe Benefits Tax (FBT)
      • Goods & Services Tax (GST)
      • Business Structures
      • Research and Development
      • Foreign Taxes
      • Tax Deductions
      • Tax Audit
    • Business Services
      • Commence a Business
      • Run a Business
      • Succession Planning
      • Advisory Services
      • Systems Integration and Support
      • Corporate Secretarial
      • HR and Payroll
    • Finance Broking
      • Loan and Borrowings
      • Venture Funding
      • Debt Management
    • Wealth Management
      • Establish Your Wealth
      • Execute Your Strategy
      • Maintain Your Strategy
      • Strategies and Structures
    • Superannuation
    • Bookkeeping
      • MYOB Bookkeeping
      • MYOB Setup and Training
      • Xero Bookkeeping
      • Systems Integration and Support
      • HR and Payroll
  • Industries
    • Farming and Agribusiness
    • Supermarkets
    • Medical
    • Construction
    • Pharmacy
  • Insights & News
  • Client Portal
    • Make a Payment
    • myprosperity
    • MYOB Document Portal
    • Resources
  • COVID-19 Hub
  • Contact Us
You are here: Home / Taxation / Changes to business practices and TPAR

Changes to business practices and TPAR

September 2, 2020 By Eunice Lau

In response to the social distancing and sanitary requirements of COVID-19, it has become common for businesses to provide additional cleaning and courier services to customers. As a result, many businesses have taken on contractors to assist with the extra work.

Businesses who have made payments to contractors in the last year may need to lodge a Taxable payments annual report (TPAR) by 28 August. This applies to the following contractor services:

  • building and construction,
  • courier, delivery or road freight,
  • cleaning,
  • information technology,
  • security, surveillance or investigation.

Delivery and cleaning services are particularly relevant for businesses operating through the COVID-19 pandemic. For example, businesses that are limiting access to their physical stores due to social distancing restrictions may have paid contractors providing courier services to deliver
goods to customers on behalf of the business. If the payments received by the business for courier or cleaning services provided by contractors amounts to 10% or more of their total GST turnover, they will be required to complete a TPAR.

Businesses can still lodge a TPAR even if they don’t think they need to or if they are unsure if they meet the 10% GST turnover threshold. Businesses providing courier or cleaning services using their existing employees and not contractors will not need to lodge a TPAR.

TPAR lodgements can be made using SBR-enabled business software, the ATO Business Portal, through Abbotts, or by ordering a Taxable
payments annual report (NAT74109) paper form.

Contact Us

If you have any questions about the information above please contact the team at Abbotts, we will be happy to assist you. You can find details to get in touch with us on our contact us page.

Filed Under: Taxation

Eunice Lau

Footer

Connect with Abbotts Group

+61 8 9321 2642

+61 8 9322 1385

recep@abbotts.net.au

PO Box 414, West Perth WA 6872

813 Wellington Street, West Perth WA 6005

Abbotts

Disclaimer | Terms of Use | Privacy
Liability limited by a scheme approved under Professional Standards Legislation.
Abbotts Wealth Management Pty Ltd (AFSL 303138)
Abbotts Finance Brokers Pty Ltd (ACL 467436)

Our Services

Taxation Services
Business Services
Finance Broking
Wealth Management
Superannuation
Bookkeeping

Copyright © 2021 · Gallery Pro on Genesis Framework · WordPress · Log in