Businesses who use Accounting Software that cannot lodge the Taxable Payments Annual Report directly to the ATO will need to export the TPAR file and lodge it directly via the Online Services for Agents (through their BAS/Tax Agent) or directly via Online Services for Business.

1. Download the TPAR file from the Accounting Software and save it on your Computer
2. Log into Online Services for Business using your username, password and MyGovID
   
   è  Online Services for Agents
   
   
3. Go to [Reports and forms] > File transfer
   
   è  The File transfer screen opens
   
   
4. Click on [Lodge]
   
   è  The File transfer screen opens
   
   
5. Select if you want to test the file lodgement or lodge the file directly
   Note: always sent a test file prior to lodging
6. Click on [Attach]
7. Browse to your computer and select the Client's TPAR.co file
   
   è  A Confirmation message appears
   
   
   è  A Confirmation email is sent to your email address
   
   
8. If you have sent a test file and the ATO has confirmed the TPAR file has no issues, repeat the above steps to formally lodge the file