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.


flooded street intersection

Relief for flood-affected communities

Help for businesses affected by storms and floods

Financial support

We outline both state and federal financial recovery assistance for people impacted or affected by the recent NSW floods.

Please liaise with the relevant agencies directly and contact us if you require support in making an application for funding.

Small business and not-for-profit organisations

  • Disaster recovery grant – up to $50,000 to help pay for the cost of clean-up and resuming operations
  • Disaster recovery allowance – a short-term income support payment to assist if you’ve lost income as a direct result of the floods, provided by the Australian Government
  • Stamp duty relief – for replacing insured commercial motor vehicles written off due to floods and storms
  • Disaster relief loans – concessional interest rate loans up to $130,000 for small businesses and up to $25,000 for not-for-profit organisations.

Primary producers

  • Special disaster grantup to $75,000 to help pay for the cost of clean-up and resuming operations
  • Disaster recovery allowancea short-term income support payment to assist if you’ve lost income as a direct result of the floods, provided by the Australian Government
  • Stamp duty relieffor replacing insured commercial motor vehicles written off due to floods and storms
  • Natural disaster transport subsidyup to $15,000 to cover costs of transporting fodder/water to an affected property, stock to sale or slaughter and stock to/from agistment
  • Disaster relief loans – concessional interest rate loans up to $130,000 for business continuity and to replace or repair damage not covered by insurance
  • Flood-affected farmers and land managers who require assistance with livestock assessment, veterinary assistance, emergency fodder and livestock euthanasia or burial, can call 1800 814 647.

Sport and recreation clubs

  • Disaster relief grantup to $2,000 to assist with clean-up and restoring essential facilities and equipment
  • Disaster relief loans – concessional interest rate loans up to $10,000 to help meet the costs of restoring essential club facilities, equipment or other assets

Clean-up support

Flood-impacted businesses will receive clean-up assistance, including the removal of debris, mud and green waste.
Skip bins and dump trucks have started to appear on the streets. Where there are no skip bins or dump trucks available, separate waste on the kerbside until they arrive.

Cleaning up after a natural disaster can be dangerous. Here’s some advice on how to clean up safely and deal with hazardous waste.

Request clean up support »

Additional support

Use the Disaster Assistance Finder to generate a customised list of flood recovery services.

Also, taxpayers in flood-affected local government areas in NSW and QLD are provided with immediate tax relief to alleviate pressures on cash flow and operations.

The Treasurer announced that affected taxpayers will be eligible to receive the following concessions:

  • additional time to meet their upcoming Business Activity Statement (BAS) obligations
  • taxpayers paying PAYG instalments on a quarterly basis are eligible to vary upcoming instalments and receive a refund of previously paid instalments
  • claims for GST refunds will be expedited to ensure eligible taxpayers promptly receive their payments
  • small business and individual taxpayers will be able to notify the ATO about their circumstances to assist them in their situation.

The ATO has also announced that small businesses and individuals who need to lodge a BAS or instalment with an original due date of 28 February 2022 or 21 March 2022, and are not able to lodge by that date, may lodge these returns by 28 March 2022 without needing to request a lodgement deferral. Taxpayers who are unable to lodge by the new deadline of 28 March 2022 should contact the ATO and apply for a deferral as required.

The ATO has indicated that the payment due date will remain the same for these returns, but they will take an empathetic approach to the situations of affected taxpayers. Note that this concession does not apply to significant global entities or large businesses, who should contact the ATO to discuss their situation.

The ATO understands that tax is not your number one priority at this time, however you are encouraged to lodge when you can. The ATO has established an emergency Infoline on 1800 806 218 to answer any questions or provide urgent support to taxpayers.

Mental health support

Natural disasters, cleaning up and recovery can take a toll on your mental and physical health. It’s important for you to seek support and look after your own and your employees’ wellbeing.

Find out more »


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.