Reportable Tax Payments

Some business in certain industries need to report to the ATO the payments for supplies. The reporting is made in the taxable payments annual report and is due by 28 August each year.


The industries covered include:


  • Building and construction services for contractor and sub-contractor payments
  • Cleaning services for contractor payments
  • Courier services for contractor payments
  • Road freight services for contractor payments
  • Information technology (IT) services for contractor payments
  • Security, investigation or surveillance services for contractor payments


Electronic distribution platforms:


  • From 1 July 2023 - in relation to taxi travel (as defined in the GST Act, which includes ride-sourcing) and short-term accommodation
  • From 1 July 2024 - all other transactions (asset sharing, food delivery, task-based platforms and other platforms (other than marketplaces))