From 1 July 2019, the taxable payments reporting system (TPRS) expanded to include payments a business makes to contractors who provide any of the following relevant services on their behalf:
- road freight services
- security, investigation or surveillance services
- information technology (IT) services.
Examples of road freight services activities are:
- furniture removal
service
- log haulage service
- road freight forwarding service
- truck hire service (with driver)
Examples of security, investigation or surveillance services include:
- locksmithing
- burglary protection
- alarm monitoring and response
- armoured car service
- detective agency service
- night watch service
- crowd, event or venue control
- body guarding or close personal protection
- operating a security control room or monitoring centre
- operating security screening equipment (such as prohibited item detectors, x-ray scanners, and explosive trace detection)
- security guard service
Examples of information technology services activities are:
- IT consulting service
- computer network systems design and integration service
- computer programming service
- computer software consulting service
- computer hardware consulting service
- computer facilities management
- internet and web design consulting service
- software development (customised) service (except publishing)
- software installation service
- software simulation and testing service
- systems analysis service
