Do you run a business in building, freight, courier or IT services and pay contractors to carry out work? You may be required to report these payments to contractors.
Businesses who pay these kinds of contractors need to submit a Taxable payments annual report (TPAR).
The Small Business newsroom offers webinars to help prepare you TPAR for your industry.
See the link for more info:
https://www.ato.gov.au/Newsroom/smallbusiness/General/Know-what-to-do-about-payments-to-contractors-/?sbnews20210818