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 can lodge it directly via Online Services for Business.

1. Download the TPAR file from the Accounting Software and save it in your Computer
2. Log into Online Services for Business using your username, password and MyGovID
   
   è  Online Services for Business
   
   
   
3. Click on [Communication] > Secure Mail
   
   è  The Secure Mail screen opens
   
   
4. Click on [New]
   
   è  The New Message screen opens
   
   
5. Select/Enter the following details:
   • Topic > Select: Debt and lodgement
   • Subject > Select: Taxable payments annual report
   • Message > Type: Please find attached the taxable payments annual report for the yy Financial year
   • Email address > Type your email address
   • Contact Details > Type your contact details
6. Click on the attachment icon 
7. Browse to your Computer and find the TPAR.co file
8. Confirm the Privacy Declaration and click on [Send]
   
   è  An email confirmation is sent to your email address