ROY SPAGNOLO & ASSOCIATES Chartered Accountants TAXABLE PAYMENTS ANNUAL REPORT LODGEMENT REMINDER Businesses that pay contractors for 'Taxable payments reporting system services' may need to lodge a 'Taxable payments annual report' ('TPAR') by 28 August each year. The ATO will apply penalties to businesses that have not lodged their TPAR from 2025 or previous years, and/or that have been issued three reminder letters about their overdue TPAR. Businesses that do not need to lodge a TPAR can submit a 'non-lodgement advice ('NLA') form'. Businesses that no longer pay contractors can also use this form to let the ATO know that they will not need to lodge a TPAR in the future. A CHARTERED ACCOUNTANTS AUSTRALIA + NEW ZEALAND DANIA 7089 18 193 Yambil Street, Griffith NSW 2680 Ph: 6964 4400 | www.royspagnolo.com.au Like Us On facebook f 235755 ROY SPAGNOLO & ASSOCIATES Chartered Accountants TAXABLE PAYMENTS ANNUAL REPORT LODGEMENT REMINDER Businesses that pay contractors for ' Taxable payments reporting system services ' may need to lodge a ' Taxable payments annual report ' ( ' TPAR ' ) by 28 August each year . The ATO will apply penalties to businesses that have not lodged their TPAR from 2025 or previous years , and / or that have been issued three reminder letters about their overdue TPAR . Businesses that do not need to lodge a TPAR can submit a ' non - lodgement advice ( ' NLA ' ) form ' . Businesses that no longer pay contractors can also use this form to let the ATO know that they will not need to lodge a TPAR in the future . A CHARTERED ACCOUNTANTS AUSTRALIA + NEW ZEALAND DANIA 7089 18 193 Yambil Street , Griffith NSW 2680 Ph : 6964 4400 | www.royspagnolo.com.au Like Us On facebook f 235755