Expansion of the taxable payments reporting system to contractors in the road freight, security, investigation, surveillance and information technology (IT) industries

Draft Guidance: Expansion of the taxable payments reporting system to suppliers of road freight, security, investigation or surveillance, and I.T. services

Purpose of this draft Guidance
This document is an initial draft of guidance for public comment. Its purpose is to facilitate consultation between the ATO and the community as part of the process of developing advice on the application of the tax law. Its content is preliminary in nature and cannot be relied upon. It should not be taken as representing either an ATO view or that the ATO will take a particular view.

Table of contents

General Outline of Instrument Date of effect Context Work out if you need to report Entities that make a supply Road freight services Example 1 – a business providing road freight services Example 2 – A freight forwarding business Security, investigation or surveillance services Example 3 – a business providing alarms and monitoring and response services Information technology (IT) services Example 4 – Manufacturing & selling computer peripherals and associated software Example 5 – A company designing local area networks for large businesses Payments to contractors to provide these services on your behalf Example 6 – An IT company using both employees and contractors Appendix 1 Reporting Exemption Working out if you are exempt Example 7 – a business providing two relevant services Example 8 – a business providing courier and road freight services Example 9 – a business that has been operating for less than 12 months Appendix 2 Compliance Approach Your comments See also: Draft Legislative Instrument Draft Explanatory Statement

What this draft Guidance is about

1. This draft guidance describes how the ATO may apply amendments proposed by Schedule 1 of the Treasury Laws Amendment (Black Economy Taskforce Measures No. 2) Bill 2018¹ (‘the Bill’) in relation to the expansion of the taxable payments reporting system (‘TPRS’).
2. This guidance explains the process to determine if you must report to the ATO, under the Bill, payments to contractors, including:
   • which entities will be within scope of the TPRS.
   • whether payments to contractors are for the provision of relevant services, and
   • whether a reporting exemption applies to the entity.

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Date of effect

3. It is proposed that this draft guidance will be converted to a draft law companion ruling, taking into account feedback received during consultation. If passed as introduced, the Bill will apply to consideration that is provided on or after 1 July 2019, for supplies of road freight services, security, investigation or surveillance services, and information technology services.

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Context

4. The law requires third-party reporting of tax-related information about certain transactions to the Commissioner.² The TPRS was introduced in the building and construction industry from 1 July 2012, and was extended to cleaning and courier services from 1 July 2018.³ From 1 July 2019, the TPRS extends to:
   • Road freight services
   • Security, investigation or surveillance services, and
   • Information technology services.
   
   For the purposes of this draft guidance, these are collectively referred to as ‘relevant services’.
5. Suppliers of these relevant services must report any payments made to contractors if:
   • the payment is wholly or partly for providing that service on their behalf
   • the supplier has an Australian business number (ABN), and
   • a reporting exemption does not apply to them (see Appendix 1 Reporting Exemption).
6. Contractors may be sole traders (individuals), companies, partnerships or trusts.
7. You are required to report the total payments you make to contractors in the income year in which the payments are actually made (cash basis).

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Work out if you need to report

Entities that make a supply

8. ‘Supply’ takes its meaning from section 9-5 of A New Tax System (Goods and Services Tax) Act 1999.
9. You make a supply of a relevant service when you provide that service to your customer or client.
10. If the service you provide to your customer or client can be split into several separately identifiable parts and at least one of these parts is a ‘relevant service’, then that part is a supply of a relevant service for the purposes of lodging a Taxable payments annual report. (We refer to this as a ‘mixed supply’, see GSTR 2001/8.⁴)
11. If you provide a relevant service that is merely ancillary or incidental to another product or service you provide, then you are not supplying a relevant service for the purposes of lodging a Taxable payments annual report. (We refer to this as a ‘composite supply’, see GSTR 2001/8.⁵)

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Road freight services

12. ‘Road freight service’ includes transportation of freight by road, the renting of trucks with drivers for road freight transport and road vehicle towing services.
13. ‘Transportation of freight by road’ is the transport by road of goods, wares, merchandise, material or any thing whether in its raw state or natural state, wholly or partly manufactured state or of a solid, liquid or gaseous nature or otherwise, and/or livestock. Typically, goods will be sent by road freight where the goods are transported in bulk using large vehicles.
14. Examples of included activities are:
    • Furniture removal service
    • Log haulage service
    • Road freight forwarding service
    • Truck hire service (with driver).
15. Road freight services do not include:
    • Passenger transport services (e.g. buses and taxis)
    • Courier services⁶
    • Operation of road freight terminals
    • Providing crating and packing for road freight transport
    • Leasing or hiring trucks without drivers.
16. Where an arrangement with a customer involves the supply of goods delivered to the customer via road freight services, you must determine whether the supply is a composite supply of delivered goods or a mixed supply of a road freight service and of goods:
    • Where the delivery is integral (i.e. integrated), ancillary or incidental to the supply of the goods, the supply is a composite supply of delivered goods. The freight involved in the composite supply will therefore not constitute the supply of a road freight service.
    • Where the delivery is a significant component, or could realistically be made as a separate supply, the supply is a mixed supply of a freight service and the goods. The supply of the freight service as part of the mixed supply will therefore be a supply of a road freight service.
17. The Commissioner’s view on whether the integrated supply of delivered goods is a mixed or composite supply is contained in GSTD 2002/3⁷.

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Example 1 – a business providing road freight services

18. Longhaul Freight Pty Ltd has an ABN, has contracts to pick up and deliver bulk groceries from grocery suppliers to supermarket stores and engages contractors (driver-owners with semi-trailers) to provide this service. Longhaul is transporting bulk quantities of groceries; it is supplying a road freight service. Their contractor drivers are moving the freight by road for them, therefore are providing road freight services on behalf of Longhaul. Longhaul are therefore required to report payments to these contractors, which occur on or after 1 July 2019, in a Taxable payments annual report (unless a reporting exemption applies).
19. Longhaul has also engaged contractors to provide their business administration services. These contractors are not engaged to provide a relevant service (in this case, road freight services), nor are they engaged to provide a service on Longhaul’s behalf; therefore payments to these contractors are not reportable.
20. Longhaul has an agreement to transport a consignment of bulk groceries to a supermarket in a remote location. There is only one main road to this location from Longhaul’s nearest distribution centre and the road is not suitable for heavy vehicles. Longhaul divides the consignment into smaller loads and engages contractor drivers to transport these smaller loads in vans to the supermarket. As the agreement between parties was for the transportation of a bulk quantity from one location to another, Longhaul is still supplying a road freight service (not a courier service) even though it transports the groceries in smaller vehicles. The manner of transport does not necessarily change the nature of the service provided. Longhaul is therefore required to report payments made to these contractor drivers, which occur on or after 1 July 2019, in a Taxable payments annual report (unless a reporting exemption applies).

Example 2 – A freight forwarding business

21. Rapport Freight Pty Ltd has an ABN and provides freight forwarding services across Australia. Rapport Freight occasionally uses contractors (which supply their own vehicles) to provide freight forwarding services on Rapport Freight’s behalf.
22. Rapport Freight is engaged to transport a large consignment of new cars for a car company. The cars arrive at a port in Fremantle; Rapport Freight uses its contractors to transport these cars via road to the car company’s warehouse in Melbourne.
23. Rapport Freight’s transportation of the consignment of cars via road is a road freight service that it supplies to its car company client. Rapport Freight is therefore required to report payments made to these contractors, which occur on or after 1 July 2019, in a Taxable payments annual report (unless a reporting exemption applies).

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Security, investigation or surveillance services

24. ‘Security service’ includes patrolling, protecting, screening, watching or guarding any people, premises or property, by any means.
25. ‘Investigation service’ includes searching inquiries being made by any means into one or more specific individuals or matters, to determine facts or gather evidence. Although potentially very broad in application, ‘investigation’ in this context is to be understood by reference to the terms ‘security’ and ‘surveillance’.
26. Investigation services involve more than mere information gathering. For example, telemarketers conducting surveys are not providing investigation services. Moreover, a service will not be an investigation service if it merely involves a routine record check (for example, a police check).
27. ‘Surveillance service’ includes watching or observing an area or location and monitoring of security systems. These services may overlap with security services as identified above.
28. Examples of security, investigation or surveillance activities include:
    • Lock smithing
    • Burglary protection
    • Alarm monitoring and response
    • Armoured car service
    • Detective agency service
    • Night watch service
    • Crowd, event or venue control
    • Body guarding or close personal protection
    • Operating a security control room or monitoring centre
    • Operating security screening equipment (such as prohibited item detectors, x-ray scanners, and explosive trace detection)
    • Security guard service.
29. Security, investigation and surveillance services do not include:
    • Providing police services
    • Surveillance of country borders
    • Providing aerial surveying or mapping services
    • Academic or market research
    • Manufacture, retail, installation, maintenance or repair of fire alarm systems
    • Manufacture or retail of security, investigative or surveillance devices (such as security alarms or cameras, or voice recorders)
    • Providing key cutting/duplication services.

Example 3 – a business providing alarms and monitoring and response services

30. Response Now Pty Ltd has an ABN and provides the following services:
    • Sales of security alarms and cameras to entertainment venues
    • Installation services for those products
    • Alarm monitoring services, and
    • On-call rapid response teams for significant crowd control situations.
31. The provision and installation of security alarms and cameras, alarm monitoring services, and crowd control services are each separate services that are not ancillary or incidental to each other. Response Now must consider whether these three separate services constitute relevant supplies.
32. The sale and installation of alarms is not a relevant supply. Merely supplying and installing a security device does not amount to providing security or undertaking some form of surveillance or investigation. Conversely, alarm monitoring and crowd control services are a supply of a security, investigation or surveillance service because they involve watching or protecting individuals, premises or property.
33. Response Now is therefore required to report payments they make to contractors that provide alarm monitoring or crowd control services on their behalf, which occur on or after 1 July 2019, in a Taxable payments annual report (unless a reporting exemption applies). Response Now is not required to report any payments made to contractors that sell or install the security alarms and cameras on their behalf.

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Information technology (IT) services

34. In the context of TPRS reporting obligations, a supply of ‘information technology services’ involves the provision of expertise in the field of information technologies such as writing, modifying, testing or supporting software to meet the needs of a client; or planning and designing computer systems that integrate computer hardware, software and communication technologies.
35. Examples of included activities are (without limitation):
    • IT consulting service
    • Computer network systems design and integration service
    • Computer programming service
    • Computer software consulting service
    • Computer hardware consulting service
    • Computer facilities management
    • Internet and web design consulting service
    • Software development (customised) service (except publishing)
    • Software installation service
    • Software simulation and testing service
    • Systems analysis service.
36. Examples of excluded activities are:
    • Mass producing computer software (i.e. the reproduction of recorded media)
    • Leasing or hiring computers or other data processing equipment (we consider this ‘Goods and Equipment Rental and Hiring’ services)
    • Providing data processing services or computer data storage and retrieval services (we consider this ‘Data Processing, Web Hosting and Electronic Information Storage Services’)
    • Installing computer cables (we consider this ‘Electrical Services’).

Example 4 – Manufacturing & selling computer peripherals and associated software

37. Compass Drives Pty Ltd has an ABN and manufactures USB thumb drives and hard drives. Compass sells the USB drives to retail stores, which then sell them to consumers. The manufacture and supply of computer hardware and peripherals for consumers, such as USB drives, is not a supply of an IT service. Compass Drives therefore does not have to report, in a Taxable payments annual report, any payments it may make to contractors who manufacture the USB drives on its behalf.
38. Compass Drives also engages contractors to write USB drive optimisation software, which Compass Drives then sells separately via its website and bundles in with its high-end products. The software being sold by Compass Drives is sold as a product rather than a service, being made available to consumers generally. It is not designed for, or in response to, the needs of a client. Therefore, Compass Drives is also not supplying an IT service when it develops this software. Compass Drives is not required to report any payments it may make to contractors who develop this software on its behalf.

Example 5 – A company designing local area networks for large businesses

39. Whiz Networking Pty Ltd has an ABN and provides these services to its clients:
    • design and implementation of local area networks and intranets
    • supply and installation of network hardware and associated cables
    • testing services, and
    • ongoing technical support.
40. Whiz Networking uses contractors to install and test the network hardware, develop, implement and test the intranet, and for providing ongoing technical support. The design, development, installation and testing of local area networks and intranets is an IT service Whiz Networking supplies to its clients. The ongoing technical support that Whiz Networking provides is also an IT service being supplied to clients. Whiz Networking is required to report payments it makes to these contractors in a Taxable payments annual report (unless a reporting exemption applies).
41. Whiz Networking contracts a company to provide network hardware to its clients on its behalf. The supply of the hardware is not a supply of an IT service; it is not a supply of a relevant service, therefore Whiz Networking is not required to report payments it makes to this company.

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Payments to contractors to provide these services on your behalf

42. If you supply a relevant service, you must report payments you make to one or more contractors to provide that service on your behalf during the income year. Contractors you engage to provide other services are not within the scope of this measure.
43. If an invoice you receive from a contractor includes both labour and materials, whether itemised or combined, you are required to report the total amount of the payment.
44. You are required to report these payments in a Taxable payments annual report, unless a reporting exemption applies to you (see Appendix 1).

Example 6 – An IT company using both employees and contractors

45. Goodtime Software Pty Ltd has an ABN and develops accounting software for clients. An accounting firm engages Goodtime to write an accounting software suite that is tailored to the specific needs of the firm. Goodtime develops this suite for the accounting firm and provides ongoing software patches to rectify bugs as they are discovered.
46. The development of the software suite for the accounting firm is a supply of an IT service as the software has been developed for the client based on the outcome for which they contracted with Goodtime. The software was not produced for general sale or distribution. The writing of software patches for this accounting software is also a supply of an IT service, as the patch was written to address issues in the accounting software specifically developed for the client.
47. Goodtime has employees to develop the accounting software and uses contractors to write patches as required. Goodtime is not required to report the payments it makes to its employees as those payments are reported in its pay as you go (PAYG) withholding payment summary annual report. Goodtime is required to report payments it makes to its contractors writing software patches as they are providing an IT service on its behalf (unless a reporting exemption applies).

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Appendix 1 Reporting Exemption

48. If you have an ABN, supply a relevant service and you make payments to one or more contractors to provide that service on your behalf, as described in the Draft Guidance, you must report information about those payments to the Commissioner in a Taxable payments annual report. However, if your circumstances are within a Reporting Exemption, you are exempt from the requirement to report these payments.
49. Reporting Exemptions for IT and security, investigation or surveillance services are proposed to be established by the Commissioner via Legislative Instrument. A Reporting Exemption for road freight services is established in the Bill as an amendment to the reporting exemption for courier services in Schedule 2 of the Treasury Laws Amendment (Black Economy Taskforce Measures No. 1) Bill 2018.
50. The proposed Reporting Exemptions are:
    • Where payments received by the entity for courier services and road freight services are less than 10% of the entity’s current or projected GST turnover (whichever is applicable to the business)
    • Where payments received by the entity for security, investigation or surveillance services are less than 10% of the entity’s current or projected GST turnover (whichever is applicable to the business)
    • Where payments received by the entity for information technology services are less than 10% of the entity’s current or projected GST turnover (whichever is applicable to the business).
51. Even if you are exempt from reporting, you may choose to lodge a Taxable payments annual report disclosing payments you have made to contractors for providing relevant services on your behalf.

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Working out if you are exempt

52. If you supply a relevant service and make payments to contractors to provide those services on your behalf, use this formula to work out if you are exempt from reporting those payments in a Taxable payments annual report:



53. If the result of you applying this formula is less than 10%, you do not have to report the payments to contractors for supplying the relevant service on your behalf.
54. Your ‘current GST turnover’ for the purposes of the formula is your GST turnover for the current income year, provided you have been operating as a business for at least 12 months. If you have been operating as a business for less than 12 months, then you must use ‘projected GST turnover’ in the formulas. Your ‘projected GST turnover’ for the purposes of the formulas is your likely GST turnover for the following income year.⁸
55. If your business supplies more than one relevant service, you must work out if you are exempt for each service separately. If, for example, you are exempt from reporting contractor payments for road freight services but not for information technology services, you only need to report contractor payments for information technology services.

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Example 7 – a business providing two relevant services

56. Big Rig Services has an ABN and provides logistics support to its mining, construction and civil project customers. It is a supplier of multiple distinct services to its clients. Big Rig’s primary offering is transporting heavy earthmoving and mobile plant between project sites. It also offers security services at the sites to patrol perimeters and guard equipment outside of operating hours. These are separate supplies. Big Rig engages contractor drivers and contractor security guards to provide services on their behalf.
57. In the 2019-2020 income year, the total current GST turnover for Big Rig is $10 million; of which, Big Rig received $6 million for road freight services and $800,000 for providing security services. Therefore:
    • The payments it received for road freight services are 60% of its current GST turnover for that year, and Big Rig is not exempt from reporting the payments it made to its contractors who provide road freight services on its behalf; and
    • The payments it received for security services are 8% of its current GST turnover for the year, and Big Rig is exempt from having to report their payments to security contractors made in 2019-2020.

Example 8 – a business providing courier and road freight services

58. Transport Traders Pty Ltd has an ABN and transports a wide variety of goods in bulk quantities for other businesses. It also has a separate business which provides parcel delivery services. It therefore supplies both road freight and courier services.
59. Transport Traders regularly engages contractors (who provide their own vehicles) in both the road freight and courier parts of its business to transport bulk goods and deliver parcels for Transport Traders’ clients.
60. In the 2018-2019 income year, the total current GST turnover for Transport Traders is $5 million; $4.55 million received for its bulk goods transport business (road freight services) and $450,000 for its parcel delivery business (courier services). Therefore:
    • There is no reporting obligation for payments to contractors for road freight services in the 2018-2019 income year because the expansion of TPRS to road freight services does not apply to payments made before 1 July 2019.
    • The payments that Transport Traders receives for courier services in the 2018-2019 income year are 9% of its current GST turnover for the year, so Transport Traders is exempt from the obligation to report their payments to courier contractors made in 2018-2019.
61. In the 2019-2020 income year, the total current GST turnover for Transport Traders is $7 million; $6.4 million received for road freight services and $600,000 for courier services. As the relevant exemption is based on the total payments received for road freight and courier services combined (as one category) as a percentage of current GST turnover, the payments received for both services are added together to work out whether an exemption applies. The total payments received for road freight and courier services is 100% of Transport Traders’ current GST turnover for the 2019-2020 income year. Therefore, Transport Traders is not exempt, in that year, from reporting the payments it makes to contractors who provide these services on its behalf.

Example 9 – a business that has been operating for less than 12 months

62. Jared and Ismail operate a business with an ABN that supplies security services. They hire contractors to provide security services to small businesses on their behalf.
63. Jared and Ismail’s business has been operating for 5 months by the end of the 2019-2020 income year. They are therefore required to use the businesses’ projected GST turnover for the 2020-2021 income year to calculate the percentage of payments that are received for relevant services.
64. Jared and Ismail project their business’s GST turnover for 2020-2021 to be $300,000. The payments their business has received for security services in the 2019-2020 income year are $36,000.
    
65. As their payments for relevant services are not less than 10%, a reporting exemption does not apply. Jared and Ismail are therefore required to report payments their business has made to security contractors in the 2019-2020 income year.

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Appendix 2 Compliance Approach

66. The reporting obligation applies transactionally, as the Bill applies to suppliers of relevant services (subject to reporting exemptions).
67. A business industry code (BIC) is a five-digit code you include on relevant tax returns and schedules that describes your main business activity. BICs are derived from the Australian and New Zealand Standard Industrial Classification (ANZSIC) codes and have been simplified for tax return reporting purposes.
68. Without limiting what actions the ATO may take, the ATO will use the industry code declared in income tax returns as an initial indicator of a potential obligation to report payments to contractors. The ATO expects that businesses who report under the following industry codes are highly likely to have an obligation to report where they use contractors to provide services:
    • 46100 Road Freight Transport
    • 70000 Computer System Design and Related Services
    • 77120 Investigation and Security Services
69. The ‘Business industry code tool’ is available on the ATO website.⁹

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Your comments

70. You are invited to comment on this draft guidance including the proposed date of effect. Please provide your comments via the confidential feedback form on Let’s Talk by 17 August, 2018.

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Draft Legislative Instrument

Taxation Administration – Taxable Payments Reporting System – Reporting exemption for certain entities supplying security, investigation, surveillance or information technology services

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I, Deborah Anne Jenkins, Deputy Commissioner of Taxation, make this determination under subsection 396-70(4) of Schedule 1 to the Taxation Administration Act 1953.

Deputy Commissioner of Taxation

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1. Name of instrument

This instrument is the Taxation Administration - Taxable Payments Reporting System - Reporting Exemption for certain entities supplying security, investigation, surveillance or information technology services.

2. Effective dates

This instrument commences on the day following its registration.

3. Application

This instrument applies to an entity that has an ABN and engages other entities to supply security, investigation, surveillance or information technology services within the meaning of section 396-55 of Schedule 1 to the Taxation Administration Act 1953.

This determination applies from 1 July 2019.

4. Definitions

All references to legislation are to Schedule 1 to the Taxation Administration Act 1953 unless otherwise specified.

relevant GST turnover, as at the end of the reporting period means:

• if the entity has been making supplies for at least 12 months – the entity’s current GST turnover within the meaning of the A New Tax System (Goods and Services Tax) Act 1999 as at the end of the reporting period, or


• otherwise – the entity’s projected GST turnover, within the meaning of the A New Tax System (Goods and Services Tax) Act 1999, as at the end of the reporting period.

Reporting period means the period, described in paragraph 396-55(a) and commencing on or after 1 July 2019, for which an entity is required to prepare and give a report in relation to a transaction described in item 13 or item 14 in the table to section 396-55.

5. Determination

Exemption in relation to security, investigation or surveillance services

1. Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 13 of the table in that provision for a reporting period the entity is not so required if:
   
   
   • the total value of the consideration that:
     
     
     • is received by the entity during the reporting period; and
     
     
     • relates to the supply by the entity, including by another entity on behalf of the entity, of a security, investigation or surveillance service
     
     
   is less than 10% of the entity’s relevant GST turnover as at the end of the reporting period; and
   
   
   • the transaction is not described in another item of the table in section 396-55; and
   
   
   • the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.

Exemption in relation to information technology services

2. Where section 396-55 requires an entity to prepare and give a report for a transaction that is described in item 14 of the table in that provision for a reporting period, the entity is not so required if:
   
   
   • the total value of the consideration that:
     
     
     • is received by the entity during the reporting period; and
     
     
     • relates to the supply by the entity, including by another entity on behalf of the entity, of an information technology services
     
     is less than 10% of the entity’s relevant GST turnover as at the end of the reporting period; and
     
     
   • the transaction is not described in another item of the table in section 396-55; and
   
   
   • the entity has not, before the time by which section 396-55 requires the report to be given, or within such further time allowed by the Commissioner, chosen to be required to prepare and give a report for the transaction.

See also:
Draft Explanatory Statement
Draft TPRS Guidance

Draft Explanatory Statement

Taxation Administration – Taxable Payments Reporting System – Reporting exemption for certain entities supplying security, investigation, surveillance or information technology services

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General Outline of Instrument

1. This instrument is made under subsection 396-70(4) of Schedule 1 to the Taxation Administration Act 1953.


2. The instrument provides a reporting exemption for entities where payments received by the entities for the supply of security, investigation, surveillance or information technology services are small compared to their relevant GST turnover.


3. The instrument is a legislative instrument for the purposes of the Legislation Act 2003.


4. Under subsection 33(3) of the Acts Interpretation Act 1901, where an Act confers a power to make, grant or issue any instrument of a legislative or administrative character (including rules, regulations or by-laws), the power shall be construed as including a power exercisable in the like manner and subject to the like conditions (if any) to repeal, rescind, revoke, amend, or vary any such instrument.

Date of effect

5. The instrument commences on the day after it is registered.

What is this instrument about

6. The purpose of this instrument is to provide a reporting exemption for entities where payments received for the supply of security, investigation, surveillance or information technology services is less than 10% of their relevant GST turnover.

What is the effect of this instrument

7. The effect of this instrument is that entities that receive reportable payments which are relatively small will not have to report these transactions as part of the Taxable Payment Reporting System. For example, a company that promotes concerts and occasionally provides security services when requested by the performing artist may not need to prepare and give a report to the Commissioner for payments made to contractors it engages to provide the security services where the total value of the consideration the company receives for providing security services is less than 10% of its relevant GST turnover.

Background

8. This instrument has been developed to provide compliance cost relief for business. Entities that supply a relatively low amount of security, investigation, surveillance or information technology services as a proportion of their relevant GST turnover will not be required to report these transactions.


9. Even though an entity may be subject to a reporting exemption, an entity can still choose to report relevant transactions in a Taxable payments annual report.

Legislative references:

Acts Interpretation Act 1901
A New Tax System (Goods and Services Tax) Act 1999
Human Rights (Parliamentary Scrutiny) Act 2011
Legislation Act 2003
Taxation Administration Act 1953

See also:
Draft Legislative Instrument
Draft TPRS Guidance