This guide is for reporting entities under the Payment Times Reporting Act 2020 (the Act). It provides guidance on how to prepare a payment times report. It may also help users of the Payment Times Reports Register to understand the calculations and basis for preparation of payment times reports.
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GN2: Preparing a payment times report [PDF 321 kB]
Contents
When to prepare a report
- Reporting deadline
- Mergers and acquisitions
Report data
- Information to prepare a report
- Small Business Identification Tool information
- Record keeping
Payment times report content
- Required content
- Other content
- Reporting for groups
- Reporting nil values
- Misleading information
Submitting a payment times report
- The Payment Times Reporting Portal
- Signing reports and declarations
- Publication of reports