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Some business in certain industries need to report to the ATO the payments made to contractors. The reporting is made in the taxable payments annual report and is due by 28 August each year.
The industries covered include:
It has been proposed to extend this to ride sourcing and short-term accommodation from 1 July 2022 and to asset sharing, food delivery, task-based platforms and other platforms (other than marketplaces) from 1 July 2023.
News - News.com.au