What does the Build a Taxable Payments Annual Report (TPAR) skill do?

Convert contractor payment data into the Taxable Payments Annual Report lodged with the ATO — one payee record per contractor with ABN, gross amount paid (incl. GST), GST component and any no-ABN tax withheld — for TPRS-covered industries by 28 August

How do I run the Build a Taxable Payments Annual Report (TPAR) skill?

Copy the skill and paste it into your own Claude or ChatGPT, then provide your source data. FinchContext skills run inside your own AI assistant, so your financial data never leaves your control.

Which region does the Build a Taxable Payments Annual Report (TPAR) skill cover?

Australia. It targets the local tax authority / e-invoicing format described on this page.

Build a Taxable Payments Annual Report (TPAR)

Skill: Convert contractor payment data into the ATO TPAR

Region: Australia Category: Tax — Taxable Payments Reporting System (TPRS) Does: Takes a business's payments to contractors and produces the Taxable Payments Annual Report (TPAR) lodged with the ATO — one payee record per contractor with the gross amount paid, GST, and any tax withheld where no ABN was quoted. System: ATO — Taxable Payments Reporting System (TPRS); lodged online or via the TPAR electronic (SBR) file

Businesses in building & construction, cleaning, courier, road freight, IT, and security/investigation/surveillance services that pay contractors must lodge a TPAR by 28 August each year. The report identifies each payee (ABN, name, address) and the total payments. Confirm the current TPAR file specification / online form before generating.

When this applies

You operate in a TPRS-covered industry and paid contractors/subcontractors for relevant services during the financial year (1 July – 30 June).
Annual lodgment due 28 August.

Input data required

Group	Fields
Payer	ABN, branch, name, address, contact, financial year
Per payee (contractor)	ABN, name, address; gross amount paid (incl. GST), GST component, tax withheld (where no ABN)
Totals	total gross paid, total GST, total tax withheld

Structure (TPAR)

TPAR
├── Payer (ABN, Name, Address, FinancialYear)
├── PayeeRecord ...
│   ├── ABN / Name / Address
│   ├── GrossAmountPaid (including GST)
│   ├── GSTAmount
│   └── TaxWithheld (no-ABN withholding, if any)
└── Totals (TotalGross, TotalGST, TotalTaxWithheld)

Calculation rules

Gross amount paid is the total paid to the payee for the year including GST (cash basis — amounts actually paid).
GST component is the GST included in those payments.
Where a payee did not quote an ABN, no-ABN withholding (top marginal rate) should have been withheld — report TaxWithheld.
One consolidated record per payee for the year; payer totals must equal the sum of payee records.

Worked example (one payee, outline)

Payer ABN: 53004085616   FY: 2025-26
Payee: BuildRight Contracting   ABN: 12345678901
  GrossAmountPaid (incl GST): 55000.00
  GSTAmount:                   5000.00
  TaxWithheld:                 0.00
Totals: Gross 55000.00 | GST 5000.00 | Withheld 0.00

Validation checklist

Payer ABN, name and financial year correct; covered industry confirmed
One record per payee with ABN, name, address
Gross paid (incl. GST), GST component, and any no-ABN tax withheld per payee
Payer totals = sum of payee records
File matches the current ATO TPAR specification; lodged by 28 August

Last updated: 2026-06-04 — confirm the active TPAR file specification, covered industries, and lodgment rules against the current Australian Taxation Office specifications before use.