BAS, GST & TPAR for Builders
BAS on time. TPAR sorted. No ATO letters.
Progress claims, retentions and a long list of subbies make builders' BAS and TPAR harder than most. We handle both, get the GST timing right, and lodge on time.
TPAR: the report most builders forget until the ATO writes.
If you run a business primarily in the building and construction industry, pay contractors or subcontractors for building and construction services, and have an ABN, the ATO requires you to lodge a Taxable payments annual report (TPAR).
You count as "primarily" building and construction if any one of these applies:
- 50% or more of your business income this financial year is from building and construction services;
- 50% or more of your business activity this year relates to building and construction services; or
- 50% or more of your business income last financial year was from building and construction services.
The ATO's definition of building and construction services is broad — it covers construction, alteration, repair, installation, finishing, site preparation, demolition and more, and includes trades such as bricklaying, concreting, electrical, plumbing, painting and tiling.
What goes in the TPAR
For each contractor you paid, the ATO wants their ABN, name and address, the gross amount you paid them for the year (including GST and any tax withheld), the GST you paid them, and any tax withheld because they didn't quote an ABN. If an invoice covers both labour and materials, you report the total.
You don't report payments for materials only, incidental labour, labour-hire workers, employees paid through PAYG withholding, or payments for private and domestic projects. Only payments you actually made on or before 30 June are included.
Due date and penalties
| What | Detail |
|---|---|
| TPAR due date | 28 August each year, for payments made in the year to 30 June |
| Late lodgment penalty | 1 penalty unit for every 28 days (or part) overdue, up to 5 penalty units — higher for medium and large withholders |
| Penalty unit value | $364 for infringements on or after 1 July 2026 (it was $330) |
| Don't need to lodge? | Submit a TPAR non-lodgment advice so the ATO stops expecting one |
BAS due dates
If you lodge your quarterly BAS yourself, the standard due dates are:
| Quarter | Standard due date |
|---|---|
| July – September | 28 October |
| October – December | 28 February |
| January – March | 28 April |
| April – June | 28 July |
Lodging through a registered agent can give you more time. For example, under the ATO's 2026–27 BAS agent lodgment program the July–September 2026 quarter is due 25 November 2026, provided the previous activity statement was lodged electronically. The October–December quarter has no extra concession because 28 February already includes a one-month extension.
GST: where builders get caught
- Registration: you must register for GST once your GST turnover reaches $75,000, and do it within 21 days.
- Cash or accruals: small business entities (aggregated turnover under $10 million) can choose to account for GST on a cash basis. On accruals, GST is reported when you issue the tax invoice or receive payment, whichever comes first.
- Progress claims: on accruals, each progress claim is treated as a separate sale — you report GST on each claim in the period you invoice it or receive it, whichever is first, not the whole contract up front.
- Retentions: on accruals, a special rule defers GST on a retention until the retention is invoiced or received, whichever is earlier. "Invoiced" here means a document issued once the contract conditions are met or the defects liability period ends — not your normal progress claim. On a cash basis, you account for it when you receive it.
- Deposits: whether GST applies when you receive a deposit depends on how your contract treats it. We check the wording before the BAS is lodged.
One team for BAS, GST and TPAR.
Reconciled monthly, lodged on time, and checked against your subbie records before anything goes to the ATO.
Quarterly BAS lodgement
Prepared from reconciled books, reviewed, and lodged through our agent portal — using the extended agent due dates where you're eligible.
Progress claim & retention GST
GST on each progress claim and retention reported in the right period, so you don't pay GST on money you haven't been paid.
Subbie register & ABN checks
Every contractor's ABN, name and address captured during the year — so the TPAR is a 10-minute job in July, not a weekend in August.
TPAR lodged by 28 August
Contractor payments reconciled to your bank and ledger, exclusions removed, and the TPAR lodged on time — or a non-lodgment advice if you don't need one.
Overdue lodgments & ATO letters
Behind on BAS or TPAR? We bring lodgments up to date, talk to the ATO for you, and set up payment plans where needed.
GST health check
Cash vs accruals, registration, deposit treatment and margin scheme sales on your developments — reviewed once, set up properly.
BAS & TPAR questions builders ask us.
Do I have to lodge a TPAR?
If your business is primarily in building and construction, you pay contractors for building and construction services, and you have an ABN, the ATO says you must lodge a TPAR. You are primarily in building and construction if 50% or more of your income or activity this year, or 50% or more of your income last year, comes from building and construction services.
When is the TPAR due?
28 August each year. It covers payments you made to contractors on or before 30 June.
What happens if I lodge my TPAR late?
The ATO can apply a failure-to-lodge penalty of one penalty unit for every 28 days the report is overdue, up to five penalty units for most small businesses. A penalty unit is $364 for infringements on or after 1 July 2026.
Do I report payments for materials in the TPAR?
Not if the payment is for materials only. If a contractor's invoice includes both labour and materials, the ATO says you report the total payment.
When do I pay GST on a progress claim?
If you account for GST on an accruals basis, each progress claim is treated as a separate sale, and the GST is reported in the period you issue the tax invoice or receive the payment, whichever is first. On a cash basis, you report it when you are paid.
Can a registered agent get me more time to lodge my BAS?
Often, yes. The ATO's lodgment program for agents gives later due dates for most quarters when the previous statement was lodged electronically — for example 25 November 2026 for the July–September 2026 quarter.
Sources & fine print
Rules, dates and thresholds on this page were checked against these official sources on 7 October 2026. They change — always confirm the current position for your situation.
- ATO — Taxable payments annual report
- ATO — TPAR: building and construction services
- ATO — Payments businesses need to report in their TPAR
- ATO — Failure to lodge on time penalty — last updated 22 June 2026
- ATO — Penalty units — last updated 26 June 2026
- ATO — Due dates for lodging and paying your BAS
- ATO — BAS agent lodgment program 2026–27 — last updated 1 July 2026
- ATO — Registering for GST — last updated 14 September 2026
- ATO — Choosing a GST accounting method
- GST (Particular Attribution Rules for Retention Payments) Determination 2017 — due to sunset 1 April 2027
General information only. This page is not personal tax or insurance advice. Talk to us about your circumstances before acting on it.
More services for builders
BAS due? TPAR overdue?
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15 minutes on the phone, no charge. Tell us what's outstanding and we'll tell you how fast we can get you square with the ATO.