Payments (cash basis) made to subcontractors (not employees) for their labour need to reported to the ATO by 28th August if you operate in the construction, IT, cleaning, courier/delivery or security space.
Construction is a very broad bucket – you might not realise your business is required to report – check all the types of services caught in the net here: https://www.ato.gov.au/business/reports-and-returns/taxable-payments-annual-report/work-out-if-you-need-to-lodge-a-tpar/building-and-construction-services/
ATO says:
For each contractor you pay, you must include the following details in your TPAR
– Australian business number (ABN)
– name (business name or individual’s name)
– address
– total amounts for the financial year – gross / GST / tax withheld where an ABN was not quoted.
ATO instructions can be found here: https://www.ato.gov.au/Forms/Taxable-payments-annual-report-instructions-and-form/
Nothing to pay the ATO on this lodgement – just paperwork! (A bit like group certificates, but for subbies)