Taxable Payments reporting for government entities

Are you ready?

This webinar explains how government entities can be ready for Taxable payments reporting starting 1 July 2017

This session included more examples on how to work out which government entities need to report, as well as the types of payments and grants that need to be reported. It also provides information about how to prepare and lodge an annual report.


See also:
Taxable payments reporting - government entities
Taxable payments annual report specification document
Watch the webinar on ATOtv

Are you ready?

This webinar explains how government entities can be ready for Taxable payments reporting starting 1 July 2017

This session included more examples on how to work out which government entities need to report, as well as the types of payments and grants that need to be reported. It also provides information about how to prepare and lodge an annual report.


See also:
Taxable payments reporting - government entities
Taxable payments annual report specification document
Watch the webinar on ATOtv

Submit your question about taxable payments reporting for government entities.

This Q&A is specific to the topic of taxable payments reporting for government entities. If your question relates to another topic search or ask the ATO Community.

Q&A

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  • We are a government entity required to provide the TPAR. Does a payment to a restaurant for food and beverages constitute a service?

    JamesN asked 7 months ago

    Hi and thank you for your question.

    Government entities need to report eligible taxable payments that are made wholly or partly for services. Food and beverages are goods, not services, so if the payment is solely for the goods, the payment is not reported on your TPAR.

  • Council operates an Arts Centre where we hire the space to commercial and community group (hirers) for their performances. The Art Centre sell tickets on behalf of the hirers and remits/refunds these funds back to hirer less any costs incurred (i.e booking fees and the cost of hiring the venue). Does Council need to include these payments in the TPAR

    NicoleA74 asked 7 months ago

    Hello and thanks for the question.

    In your example the hirer is not providing a service to the council, so the council does not need to report the payment. In this instance the council is providing the service to the hirer.

  • Can you please advise whether 1. Freight and duty charges are reportable? and 2. Payments to health funds for overseas students are reportable? Kind regards, Cam

    Cam asked 8 months ago

    Hello and thanks for your enquiry.

    Government entities are required to report total payments they make wholly or partly for services provided to the government entity. Also, federal, state and territory government entities are required to report grants paid to people or organisations that have an ABN. Local government entities do not need to report grants.

    Based on the information you have provided if the freight charges relate to a service that the government entity receives it is reported. Duty charges and payments to health funds for overseas students are out of scope and not reported.

  • Have been asked to clarrify why Grants need to be reported seperately. Why is there a specific requirement to do this?

    paul.foster@queensland.com asked about 1 month ago

    Hello,

    thanks for your question about Taxable payments reporting for government entities.

    Many government entities provide grants for a range of purposes. These grants often constitute
    assessable income in the hands of the recipients. The law requires government related entities at federal, state and territory level to report information in relation to grants paid to people or organisations that have an ABN. Local government entities are exempt from the obligation to report grants.

    This information needs to be reported in the Taxable payments annual report. The fields in the report are outlined in the Electronic reporting specification – Taxable payments annual report vers 2.0.0. This requires government entities to separately report grants paid to entities
    with an ABN and payments for services, as the information reported is treated differently.

    More information is available at www.ato.gov.au/tparGov


  • are payments from one local government to another local government exempt we pay one local government for tipping fees and for reimbursement of long service leave it would be hard to separate these do we report both or neither

    fionam asked 3 months ago

    Thank you for your enquiry

    Government entities do not need to report payments made to other Australian government entities.

    Therefore the payment to the other local government for tipping fees is exempt and not reported.

    Reimbursements of long service leave are not a payment for services and not reported.

    For more information please go to Payments government entities don't need to report.

  • How do we request an extension?

    KimS asked 7 months ago

    Hi, thanks for your question. To request an extension to lodge the TPAR, an authorised person should email us at TPARgov@ato.gov.au with your ABN, organisation name, the reason more time is needed from the due date  of 28 August, and the proposed date you will lodge by. You can also call 13 28 66 or request an extension via the Portal.

    If your reason is sufficient, more time will be granted without any penalties applying.


  • How to report a refund in different financial year to original payment? For example, we paid a vendor $10k in 2017/18 FY, we then received a refund from them for $5k in 2018/19. Our payment report for 2018/19 shows this $5K refund to us as a payment because we cannot have a negative character in the file. We do not have any other payments to this vendor to offset the refund. Should the refund just be excluded from the report? If we leave these credit amounts in the report will it overstate the payments for that vendor for ATO prefilling?

    Shelby asked 7 months ago

    Hi, and thank you for the question. You are correct that negative amounts cannot be reported. Where a payment is made and recovery occurs in the same financial year, you report the net amount. Where the recovery occurs in the next financial year there is no need to tell us. The entity that received the payment would need to consider if there is any impact on their lodged income tax return, and if so, they should amend their return.

  • We are having problems with our TPAR report due to the number of entries it has to compile. If we produce two reports the report comes out from our system with no errors. Is it possible to submit two reports for the first year's reporting as we are unsure if our software provider will be able to remedy the problem before the lodgement due date.

    WarrickB asked 7 months ago

    Hi and thank you for your question. You can lodge more than one file for each year, providing the sum of all reports equals the correct total, and there is no duplicate information. You need to make sure the different reports don’t contain identical records – however you can send partial information for the same payee in each different report.


  • Our financial reporting system does not distinguish between 'grants' and 'payments'. Will it be suitable to report all taxable payments categorised as 'payments' under 'payment type' field?

    Su J asked 7 months ago

    Hi, and thanks for your question. Your Taxable Payments Annual Report (TPAR) needs to have the function to distinguish between Payments and Grants in order to lodge and report correctly. This is done by indicating the payment type (either P for payment, or G for Grant). If you need more information, our compatible software specifications are available from the below link, or you can contact your software provider or developer to ensure your systems are updated, and can correctly report grants that have been paid.

    https://softwaredevelopers.ato.gov.au/TPARspecification

  • Hello Will I need to report on a contractor who has done work for me, provided invoice, but is not registered for GST and did not include GST on their invoice? Thanks.

    Christina Ursini asked 8 months ago

    Hi and thanks for the question. You report all payments you have made to contractors, whether or not they are registered for GST. If no GST was charged, leave the ‘total GST’ field blank.

  • We are a government entity that is required to report payments because we are not an exempt entity. However, we do not make any payments and therefore have no payments to report. Do we then have to lodge a nil TPAR return or not lodge anything at all with the ATO?

    Mmokele asked 8 months ago
    If your government entity didn't make any payments to contractors for services, or pay any grants to recipients who have an ABN, you should let us know in writing by sending an email to tparGov@ato.gov.au containing the:
    • reason you don’t need to lodge
    • name and ABN of your government entity
    • contact details for an authorised representative if we need to discuss this further.

    This email service is only available for official requests from government entities. No other correspondence will be actioned.

    https://www.ato.gov.au/Business/Reports-and-returns/Taxable-payments-annual-report/Not-required-to-lodge/
  • We are a local government council, and have councillors. Are payments and allowances made to sitting councillors during the year to be reported in the annual TPAR report?

    . asked 8 months ago
    Where a local governing body (Council), pays a councillor meeting attendance fees and allowances for services they provided to the council and the Council does not apply the pay as you go (PAYG) withholding provisions to these payments are considered to be payments wholly or partly for services and need to be reported in City Council’s taxable payments annual report.
  • Is this made to capture cash payments only? Or we also need to report payments made through direct credit, RTGS, and other settlement systems?

    Anetta Amin asked about 1 year ago
    Government entities at the federal, state, territory and local levels are required to report payments they make wholly or partly for services.

    In addition, government entities at the federal, state and territory levels are also required to report grants paid to people or organisations that have an ABN. Local government entities do not need to report grants.

    Generally all payments for services that a government entity makes to contractors, consultants, IT specialists or other vendors for any services they provide will be reportable.

    There are some payments for services that have been specifically excluded from having to be reported. There are a total of 14 types of payments that are excluded and a full list is available on our website at www.ato.gov.au/tparGov.

    Can you please provide more information regarding payments made through ‘RTGS and other Settlement systems’ as we are unfamiliar with this term.
  • Should we report payments for services to overseas suppliers who have no ABN?

    over 1 year ago

    Yes, payments for services provided by overseas suppliers, including overseas governments, are required to be reported. The law requires that a government entity reports on payments they make to an entity wholly or partly for a supply of services.

    For overseas suppliers, the ABN field should be filled with zero’s and reporters can refer to the reporting specification on how to complete address details for overseas payees.

    Payments to overseas government entities must be reported because the exemption for government-to-government payments only applies to other ‘government related entities’ within the meaning of the GST Act. This only includes Australian government entities.


  • 6.51 of the Electronic Reporting Specification states that ‘the payee name reported in this field must correspond to the ABN that is reported in the Payee Australian business number field. Refer to section 8 Algorithms for information on ABN validation and ABN lookup’. Example: Business name on tax invoice is Dr. Joe Bloke. Once search the ABN on the tax invoice, the entity name shown is ‘The trustee for XYZ Family Trust’. How should we report the payee name? a. As individual - Payee surname or family name = Bloke; Payee first given name = Joe b. As business - Payee business name = Dr. John Bloke c. As business - Payee business name = The trustee for XYZ Family Trust’

    over 1 year ago

    The Payee Australian business number field is the ABN of the payee that received the payment. Generally this will be the ABN that appears on the payee’s invoice. If no ABN has been provided this field must be filled with zero’s.

    Generally, you would report the name that appears on the invoice. 

    Where you have checked the ABN lookup and find the ABN is recorded with a different name and you have confirmed the details with the payee, you should keep a note of this for your records and provide the name that has been confirmed.


  • Are payments made to participants in clinical trials or other government pilot groups able to be excluded?

    over 1 year ago

    Payments made to participants of a clinical trial or pilot group are not considered to be payments for services and therefore should not be reported.

  • Do you have a website, like a rulings page, defining what payments and grants are included and what are not?

    over 1 year ago

    We have published detailed information on our website at www.ato.gov.au/tparGov

    If you have a complex question please contact us at tparGov@ato.gov.au

  • What if child care centres are part of our local government service?

    over 1 year ago

    Child care centres are exempt from reporting however, if the local government entity is making payments for services on behalf of the child care centre then these payments will need to be included in the local government entity’s report.

  • Council runs a Child Care centre and an Art Gallery. Do these transactions need to be excluded from our payment reports?

    over 1 year ago

    Child care centres and art galleries are exempt from reporting.  However, if the local government entity is making payments for services on behalf of these exempt entities, then the payments will need to be included in the local government entity’s report.


  • Local Government has many of these "not required to report" - do these need to be excluded from our return?

    over 1 year ago

    You are not required to report the classes of transactions that have been exempted, however, if it imposes an increased administrative burden to exclude them, they may be reported.  Any other payments that are not wholly or partly for services must be excluded.

  • We are a PTY LTD company but we are wholly owned by local government councils. Are we captured by this reporting obligation?

    over 1 year ago

    Yes. Government related entities include government owned entities.

  • With tax invoices that include both services and goods can I report the total amount of the invoice?

    over 1 year ago

    Yes, you need to report payments you make to businesses wholly or partly for providing services.

    If invoices you receive include both goods and services, whether itemised or combined, you report the whole amount of the payment, unless the supply of the services is incidental to the supply of goods.

    A government entity is not required to report payments made for goods only.

    For more information: Payments and grants you need to report.


  • If a business or individual would like to change the amount or the name of the payer that has been pre-populated on their electronic tax return are they able to do so?

    over 1 year ago

    The information provided in the Taxable payments annual report will be made available to payees in MyTax in an information report only.  The information report cannot be edited.  It is provided so the payee can make a decision as to where to correctly report it in their tax return and, if they account on an accruals basis, the amount that should be included in their tax returns.


  • Do you report payment of services provided by other government entities eg. planning services?

    over 1 year ago

    Payments made by one government entity to another government entity are excluded and don’t need to be reported.

  • Payments from government department to government owned entity included? The entity is not included department financial statements?

    over 1 year ago

    Payments made by one government entity to another government entity (including a government owned entity) are excluded and don’t need to be reported.

  • For example if Council negotiates with a neighbouring Council to use that Council's waste facilities to dump waste and is charged for this service is this reportable ? I know that Local Government Councils are exempt from paying Income Tax. Also if a State Government body provides planning or construction services is this reportable. Do State Government Bodies pay Income Tax?

    over 1 year ago

    Yes, payments made by one government entity to another government entity are not required to be reported.

    The new reporting measure requires government entities to report grants paid to a person or organisation that has an ABN and all payments that are wholly or partly for services. .

    If a state government body provides planning or construction services and they are paid by another government body, then they would not be reported on because government to government payments are excluded.

    If the state government body pays another entity for planning or construction services, then the payments would be considered to be a payment for services and so the government entity making the payment will need to report.

    While most government departments and agencies are exempt from income tax, many have a range of tax and super obligations such as fringe benefits tax, goods and services tax, Pay as you go withholding, super guarantee and excise. For more information visit www.ato.gov.au 


  • So schools do not need to report on grants received from Government Departments?

    over 1 year ago

    Schools are exempt from reporting.

  • What is your definition of grants?

    over 1 year ago

    The term ‘grant’ is hasn’t been defined in the law, so it takes its ordinary meaning. If you are uncertain as to whether a payment you make is a grant, you can refer to your jurisdiction’s financial management guidance. You can also refer to some factors that may indicate a payment is a grant on our website at www.ato.gov.au/tparGov

  • Will this annual reporting requirement become a more regular requirement (such as quarterly) in the future? If so, when?

    over 1 year ago

    The frequency of reporting cannot be changed before 1 July 2020. This is to give reporters certainty as the measure is established and to minimise the compliance costs imposed on entities that are required to report.


  • Whether grant paid by State Government agency to local council is reportable?

    over 1 year ago

    No. Grants paid by one government entity to another government entity are excluded and don’t need to be reported.

  • Are the government entities who don't need to report (e.g. hospitals) also exempt from reporting on grants? Or is this specifically with regard to reporting on payments for services?

    over 1 year ago

    Exempt government entities do not need to report grants or payments.

  • Is there some information on how we can find out what is the definition of a public hospital?

    over 1 year ago

    Government related entities are required to report. Government owned hospitals would be considered to be a ‘government related entity’ and would be required to report, except for the exemption in place that excludes them from reporting.

  • Why exclude small admin charges for delivery- albeit hard to do?

    over 1 year ago

    You need to report payments wholly or partly for services.  Where the services are only incidental to the supply of goods, they are effectively treated the same as payments for ‘goods only’ which are not required to be reported.  However, if there is an increased administrative burden to remove such payments, you may report them.

  • What's the name of the enabling legislation?

    over 1 year ago

    Subdivision 396-B in Schedule 1 of the Taxation Administration Act 1953.

  • What about libraries that are funded and operated by local government?

    over 1 year ago

    Government owned libraries are exempt from reporting.  However, if the local government entity makes payments for services on behalf of the library these payments will need to be included in the local government entity’s report.

  • If a local government entity operates museums, galleries and libraries do these need to be excluded from reporting?

    over 1 year ago

    Government owned museums, galleries and libraries are exempt from having to report payments they make for services.  However, if the local government entity makes payments for services on behalf of the museums, galleries or libraries these payments will need to be included in the local government entity’s report.

  • If a local government body runs a library, museum or art gallery should we exclude data for these areas?

    over 1 year ago

    Government owned libraries, museums or art galleries are exempt from having to report payments they make for services.  However, if the local government entity makes payments for services on behalf of the libraries, museums or galleries these payments will need to be included in the local government entity’s report.

  • How to report a recovery? For example, an payee received 10k grant and later on 2k recovered, may be due to unspent or some other reason. Should we only report net 8k for that entity? Or a credit line of 2k separately for that payee?

    over 1 year ago

    You need to report the net effect for a single financial year.  Where a recovery is made in the same financial year, you would report the net amount paid (ie $8k) Where the recovery is made in the next financial year, you need to report $10k for that financial year.  You do not need to tell us about the amount that has been recovered.  The entity that received the grant would need to consider if they should request an amendment to their tax return.

    If the recovery related to a payment and not a grant and you continue to engage the same payee, then you can offset the amount recovered from any payments made to that same payee in the year in which the recovery was made.

  • If a supplier completes a Statement by a supplier form and the ATO deem it not acceptable can Council be held accountable in any way?

    over 1 year ago

    If we conduct a review and find a statement by supplier form was incorrect, payers won’t be penalised if we believe it was reasonable for them to rely on the supplier’s signed statement.  More information is available on our website at ato.gov.au – just enter ‘statement by supplier’ in the search box.

  • Has the first year changed from 2016-2017 to 2017-2018?

    over 1 year ago

    Yes, the reporting system commences on 1 July 2017.  The first annual report for the period 1 July 2017 to 30 June 2018 is due by 28 August 2018.

  • What is the actual format of the report required? And will we be provided with a template of details required? i.e. is it by invoice number? or total by supplier?

    over 1 year ago

    We have published the Taxable payments annual report - electronic reporting specification version 2.0.0 which outlines file structure and format. Essentially, the file is a fixed length flat file. An example of a file is contained in the specification, which can be found at software developers  Only reports that comply with the specification can be lodged.

    Reports in any other formats like spreadsheets, Word or pdf documents cannot be lodged. We encourage you to discuss your requirements with your software provider.

  • How does pre-filling work if businesses report on an accruals, rather than cash, basis?

    over 1 year ago

    The information provided in the taxable payments annual report will be made available to payees as an information report only. The report advises the payee that amounts reported are payments actually made and if they account on an accruals basis, they may need to adjust the amount included in their tax return.

  • In the survey question, why was the payment for the flights excluded?

    over 1 year ago

    Payments made for the travel are one of the transaction types that are exempt from having to be reported. A full list of the 14 types of transactions that have been exempted is available at www.ato.gov.au/tparGov

  • Should we report on donations?

    over 1 year ago

    No, a donation would not be considered to be a payment for a service or a grant

  • Local Gov't, if we make donations to a community group that has an ABN is this a reportable amount?

    over 1 year ago

    No, a donation would not be considered a payment for a service or a grant.

  • What about employee reimbursements? If we reimburse employee for costs they incur for services do these need to be reported? Since it would be difficult to get details of that vendor since we are paying the employee?

    over 1 year ago

    Payments to employees for the reimbursement of costs they incur are not reported.

  • What will happen if wrong payments have been reported?

    over 1 year ago

    If after lodging the annual report you find some information you have reported is incorrect you have 28 days from when you become aware of the error to submit an amended (corrected) report.

    The amended report should contain only those payee records that need to be corrected. It can also include new payee records that were not provided in the original report.

    You only need to submit a corrected report, where any amount fields have been reported incorrectly. ABN, name and address details for the affected business need to be reported exactly the same as in the original report, with the corrected amounts.

    You don't need to notify us of changes to information other than amount fields.

  • How can we perform testing of output file to be lodged?

    over 1 year ago

    We provide a ‘test facility’ that enables you to ‘test’ that files created by your software meets our requirements.

    You can register to access this test facility at softwaredevelopers.ato.gov.au/bulktest.

  • Can you please help me with sample of partly paid services?

    over 1 year ago

    An example is where you receive an invoice with a mix supply (goods and services).

    If invoices you receive include both goods and services, whether itemised or combined, you report the whole amount of the payment, unless the supply of the services is incidental to the supply of goods.

  • Contracted company ABN is different to the Supplier ABN due to Family Trust arrangements or Trading As, both have ABNs, which one do we include to ATO?

    over 1 year ago

    The ABN for the entity that was paid needs to be reported along with the details of the payment.

  • What about cheque payments as we won’t have bank account details?

    over 1 year ago

    There is no threshold associated with payments. Where a government entity makes a payment wholly or partly for services it is required to report it.

    Payments made by cheque are required to be reported.

    Further information is available at www.ato.gov.au/tparGov.

  • Is there software available from the ATO that can be purchased to assist with this or does it need to be developed internally?

    over 1 year ago

    We would encourage you to contact your software provider as they will provide advice on how to update your systems.

  • Do water corporations have to report?

    over 1 year ago

    Yes, water corporations are required to report if they make payments wholly or partly for services or pay grants to people or organisations with an ABN.

    The Commissioner has exempted a number of classes of government entities from reporting. If you believe that you do not need to report, please contact us at tparGov@ato.gov.au with information regarding your specific situation.

  • Would you have any updated from SAP Australian about the TPAR?

    over 1 year ago

    We would encourage you to contact your SAP representative and discuss this directly with them. Email us at tparGov@ato.gov.au should you need further assistance.

  • Would not for profits that receive government grants need to report?

    over 1 year ago

    The Government entity that pays the grant, to a person or organisation that have an ABN, is required to report it in their annual report.

    Further information is available at ato.gov.au/tparGov.

  • If a vendor changes their bank account details during the year do you also have to set them up as a new vendor?

    over 1 year ago

    If a vendor changes bank account details during the year you only need to report the latest known bank account details.

  • What about payments for services for client – i.e. you pay for a physio service provided to your client?

    over 1 year ago

    Payments for physio are not reported as this service is provided to the client. Government entities are required to report payments wholly or partly for services they receive.

  • If we pay an entity a grant 3 times a year - how do we report that? Consolidated or on separate lines?

    over 1 year ago

    If multiple grant payments were made:

    Under the same grant program name, to the same business in a financial year, each payment may be reported separately or added together. If added together, the date of the grant payment can be reported as the end of the relevant financial year (for example, 30 June 2018).

    Or

    Under different grant programs to the same business in a financial year, the total of the payments made in the relevant financial year under each program name must be reported separately.

  • What if bank, address or business name details change during the year, new record or only report the current details at EOY?

    over 1 year ago

    If a vendor changes bank account details during the year you only need to report the latest known bank account details.

    If the vendor changes business name or address details you also only need to report the latest known address.

  • I have recently been advised that we need to report payments made from our external property providers system. Has this been widely communicated? We will need to contract with the provider to provide that report.

    over 1 year ago

    The law requires government entities to report payments wholly or partly for services and grants paid to people or organisations that have an ABN.

    Payments that are made to an external property manager to undertake various property management functions need to be reported. We have published information on this specific example on our website at www.ato.gov.au/tparGov.

  • If we use a "external" property manager who processes and pays various property/maintenance costs through their ledger/accounting system, do these payments needs to be included in our annual report or can they be excluded?

    over 1 year ago

    Many government entities use the services of an external property manager to undertake various property management functions.

    A Payment that is made to a property manager to manage property is considered to be a payment wholly or partly for services and needs to be reported. 

    Where the property manager engages contractors to provide services and pays them from their own funds, these are not reportable, unless the property manager is a government entity.

    Where the property manager engages contractors to provide services and pays them from funds that are made available to the property manager from an account that is operated by a government entity then the payments are considered to be made by the government entity and needs to be reported.

  • When lodging the annual return, there’s a problem with something in the file, will the area of concern be highlighted? Or will the file itself just be rejected?

    over 1 year ago

    The annual report is lodged using the file transfer function in the portal. The file transfer function has a test and send function which checks for any errors and generates a validation report. The report may contain ‘errors’ or ‘warnings’. Errors that are not fixed will prevent the file from being sent. Warnings are indicators that there may be an issue. While we recommend that you review them and correct where necessary, they will not prevent a file from being sent.

    We have a short video that explains the lodgement process, including the validation report at www.ato.gov.au/tpr

  • We already lodge the TPAR Building & Construction Industry report. There seems to be a significant overlap between the 2 reports. If we lodge the new report do we still need to lodge the Building and Construction Industry report?

    over 1 year ago

    Government entities will only need to submit one report encompassing all of the relevant payments and grants, including those for the building and construction industry.

    If your entity pays reportable grants, you will need to ensure that your software is updated to incorporate the additional fields.  The software will need to align to the Electronic reporting specification – Taxable payments annual report version 2.0.0.  This specification is available on our software developers website. If you’re unsure, contact your software provider.

  • If you purchase a vehicle and include prepaid servicing do we need to report the entire car purchase costs including the prepaid servicing?

    over 1 year ago

    Yes, where the payment includes both the purchase of the car and the prepaid servicing then you report the whole amount as the payment is wholly or partly for the supply of services.

    More information is here.

  • When is the first year we have to report?

    over 1 year ago

    The first report is due 28 August 2018, for the 2017-18 financial year.

  • If a supplier provided an invoice for Goods only and another invoice for services only and those two invoices were paid with one payment, are both amounts included and the GST for both amounts?

    over 1 year ago

    If the payment you make includes a multiple invoice and a combination of both goods and services, then the total payment is reported.

  • So payments made by EFT are excluded?

    over 1 year ago

    Payments by EFT are reportable.

    Payments made electronically by BPAY, recurring direct debit, credit and debit cards are excluded.

  • I make all payments by direct debit are they reportable?

    over 1 year ago

    Payments by direct debit are not reportable, but payments made by EFT to a suppliers bank account is reportable.

  • Can I get a copy of the report document to look at?

    over 1 year ago

    Our electronic reporting specifications for this annual report, includes information about all the data fields - refer to our website ato.gov.au/tparGov.

  • If invoice is a mix of goods and grants then do we report only the grants or the whole amount of invoice?

    over 1 year ago

    Grants need to be reported separately whether or not they are in the same payment as goods or services. There is a separate code for grants in the annual report.

  • Online confirmation after lodging the report will be sent to the sender or the payer or both?

    over 1 year ago

    When you lodge the file using our portal you have the option to enter one email address where an email notification is sent confirming successful lodgment.

    More information is here.

  • Are payments for the delivery of training reportable?

    over 1 year ago

    Yes, delivery of a training course would be considered to be a service.

  • Are payments for catering reportable? With our catering, you can't clearly see as you are receiving food prepared, so there is a service element. But they charge per item of food.

    over 1 year ago

    If you are paying for services, then yes.


  • Are payments for memberships to organisations reportable?

    over 1 year ago

    Payments relating to membership of a professional association or body are excluded from reporting.

  • With construction companies, is it mixed, supplies and the services?

    over 1 year ago

    If the payment you make relates to a combination of both goods and services, then the total payment is reported.

  • Can you please clarify on payments between government entities as for one example you say it is exempt and others you say it is in?

    over 1 year ago

    Payments from one government entity to another is exempt, however if the government entity is an overseas entity, it is not exempt.  If a government entity is actually making payments on behalf of an exempt entity, the entity that makes the payment will need to report it - more info on our website at ato.gov.au/tparGov.

  • Payments excluded includes commercial premises rent, what about residential rent provided to employees in remote areas?

    over 1 year ago

    Payments provided for accommodation for employees is exempt - refer to ato.gov.au/tparGov for more information.

  • Is the report for government entities in the same format as the report businesses in the building and construction industry currently report on?

    over 1 year ago

    Yes, that is correct however, the new report includes additional fields for government entities to report grants that are paid. Further information is available at ato.gov.au/tparGov.

  • Do we have to match the business name to the name on the invoice as we have instance that entity with one ABN has numerous trading name, business name and the name on the invoice. Which name should be reported?

    over 1 year ago

    The business name that was provided on the invoice should be the name that is reported.

    It makes good business practice to check that the ABN is valid on the ABN look up tool. This service is available on the ATO App.

  • What about not for profits partly owned by government?

    over 1 year ago

    Government related entities including partly owned Not-for-Profits are required to report if they make payments.

    If you believe that you do not need to report, please contact us tparGov@ato.gov.au at with information regarding your specific situation.

  • Are (sea) port authorities exempt from the reporting requirement?

    over 1 year ago

    Sea ports are excluded - refer to our website ato.gov.au/tparGov.

  • What if the creditor changes banks 1/2 way through the year?

    over 1 year ago

    Report the latest known bank account details, you don’t need to report both.