cyber security

ATO deadline reminder for contractor reporting

Taxable payments annual report (TPAR) lodgements due 28 August 2023

The ATO is reminding businesses required to lodge a Taxable payments annual report (TPAR) to do so by 28 August 2023.

This deadline is crucial for businesses falling under the TPRS regime to fulfil their reporting obligations.

Entities operating within the construction, cleaning, courier, road freight, information technology, security, as well as investigation or surveillance sectors, and that have engaged contractors in these domains, are mandated to comply with TPAR requirements.

Tony Goding, ATO Assistant Commissioner, stresses the TPRS’s pivotal role in levelling the playing field by ensuring all enterprises contribute their fair share of taxes. Not reporting payments to contractors and deliberately under-reporting income raises red flags, potentially triggering closer inspections by the ATO.

The TPRS serves as an instrument in the ATO’s arsenal, helping in the discovery of unreported income. The TPAR equips the ATO with an array of data points to uncover discrepancies, such as unreported earnings, non-submission of tax returns or activity statements, unjustified GST claims or misuse of Australian Business Numbers.

Recent ATO actions serve as a reminder of compliance expectations. Over 16,000 penalties were issued to businesses failing to lodge TPARs for prior years. With an average fine of around $1,110, these underscore the growing difficulty of evading ATO scrutiny, especially when utilising cash transactions to evade tax.

A recent example exemplifies the efficacy of the TPAR data. An investigation into a cleaning company unveiled a mismatch between declared income and actual earnings. Despite reporting $6,892 in income, the cleaning service provider was found to have received over $80,000 from multiple companies. An audit confirmed the non-submission of activity statements and concealed payments. This resulted in adjustments to the tax return and the imposition of penalties.


COVID-19 employee vaccinations

COVID-19 employee vaccinations

COVID-19 Vaccinations for employees

The Fair Work Ombudsman has released additional guidance to employers on the circumstances in which it could be appropriate to require their employees to be vaccinated. 

See link:

Employers can only require their employees to be vaccinated where:

  • a specific law (including the public health orders) requires an employee to be vaccinated
  • the requirement is permitted by an enterprise agreement, other registered agreement or employment contract, or
  • it would be lawful and reasonable for an employer to give their employees a direction to be vaccinated, which is assessed on a case-by-case basis. 

As to whether or not a direction is reasonable requires a case-by-case assessment based on factors which include:

  • the nature of the workplace (are employees in public-facing roles and is the business an essential service?)
  • The extent of community transmission in the location of the workplace, including the risk of transmission of the Delta variant
  • WHS obligations and the effectiveness of vaccines
  • Each employee’s circumstances including if there is a legitimate reason not to get vaccinated
  • Vaccine availability

To guide employers in the case by case assessment, the Fair Work Ombudsman has divided workplaces into four tiers:

  • Tier 1 work where employees are required as part of their duties to interact with people with an increased risk of being infected with coronavirus (for example, employees working in hotel quarantine or border control).
  • Tier 2 work where employees are required to have close contact with people who are particularly vulnerable to the health impacts of coronavirus (for example, employees working in health care or aged care).
  • Tier 3 work where there is interaction or likely interaction between employees and other people such as customers, other employees or the public in the normal course of employment (for example, stores providing essential goods and services).
  • Tier 4 work where employees have minimal face-to-face interaction as part of their normal employment duties (for example, where they are working from home).

As you would be aware from our recent article, the NSW Government has imposed a number of restrictions to combat COVID-19 including making specific public health orders which require workers in certain industries to have had a vaccination (or have an exemption) in order to work.

From 11 August 2021, additional restrictions were imposed on employees from “areas of concern” which are currently the local government areas of Blacktown, Campbelltown, Canterbury-Bankstown, Cumberland, Fairfield, Georges River, Liverpool, Parramatta and some suburbs of Penrith. To keep up to date with changes to the public health orders and updates to the local government “areas of concern” go to

Construction industry

Since 31 July 2021, work has been allowed to resume on construction sites in Greater Sydney including in local government areas of concern. However, construction sites in local government areas of concern must comply with a number of requirements listed here:

One of the requirements is that from 11 August 2021 workers who live in or are temporarily staying in a local government area of concern must comply with vaccination requirements in order to work at or enter a construction site in Greater Sydney. A person from these areas must not enter or remain at a construction site in Greater Sydney unless they have:

  • had 2 doses of a COVID-19 vaccine or
  • had one dose of a COVID-19 vaccine before Wednesday 21 July 2021 or
  • had one dose of a COVID-19 vaccine after Wednesday 21 July 2021 and you have been tested for COVID-19 in the past 72 hours (3 days) or
  • evidence of a medical exemption and you have been tested for COVID-19 in the past 72 hours.

If a person is required to have a COVID-19 test to enter or remain at a construction site, they must have a COVID-19 test once every 72 hours.

Construction workers can request a COVID-19 vaccination exemption for medical reasons.

Further information in relation to the evidence requirements is here:

Other industries

There are also vaccination requirements for quarantine facilities, transport providers and airport workers.  Further information is available here:

Residential Aged Care

From 17 September 2021, COVID-19 vaccinations will be mandatory for all residential aged care workers. For further information see:

Assisting your employees to get vaccinated

The NSW Government has released a number of resources for businesses to use to encourage their employees to get vaccinated and to ensure that employees have access to accurate information on the vaccination program.

The information is available here:

Allan Hall HR will continue to provide updated information about managing vaccinations in workplaces and keep you apprised of changes to the COVID-19 restrictions which impact you and your employees.  If you need advice and assistance in relation to the specific circumstances in your workplace, please get in touch with our team on 1300 675 393.