The ATO has just advised that from February it will be contacting businesses in the building and construction industry about any overdue Taxable Payments Annual Reports (TPARs).
The ATO advises that if businesses have not lodged their 2017/2018 or any prior year TPARs, “now is the time to get them back on track to avoid penalties”.
If you have dealings in the building and construction industry, see the ATO website regarding whether you may need to lodge a TPAR.