Taxable payments reporting system (TPRS)

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