The ATO advises that it is writing to businesses in the building and construction industry who have not lodged their 2013–14 Taxable payments annual report, reminding them it is now overdue. The letter will generally be sent to the business. Some of these businesses may be clients of tax practitioners.
If any clients are no longer in the building and construction industry or did not pay contractors during 2013–14, they can complete the Taxable payments annual report - Not required to report online form.
For more information, go here