Some business in certain industries need to report to the ATO the payments made to contractors. 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
• cleaning services for contractor payments from 1 July 2018
• courier services for contractor payments from 1 July 2018
• road freight services for contractor payments from 1 July 2019
• information technology (IT) services for contractor payments from 1 July 2019
• security, investigation or surveillance services for contractor payments from 1 July 2019