This document contains the Regulator’s practical administration approach to assist reporting entities with complying with the Act and relevant obligations.
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Payment Times Reporting: Guidance materials March 2025 [PDF 925 kB]
Contents
Entities that must report
- Constitutionally covered entities (CCE)
- Connection to Australia
- Revenue threshold
- Excluded entities
- Ceasing to be a reporting entity
Volunteering and modifying reporting structures
- Volunteering entities
- Nominee reporting entities
- Subsidiary reporting entities
How and when to report
- Reporting periods
- Reporting deadlines
- How to report
- Revising reports
- Publishing reports
What to report
- Step 1: Identify entities to consolidate
- Step 2: Identify Reporting Requirements
- Step 3: Prepare Datasets
- Step 4: Complete the Payment Times Report
- Modified Reporting
- Record keeping
Applications
- General application requirements
- Refusal of applications
- Reporting entity applications
- Relief applications
- Review of decisions
Fast and Slow Small Business Payers
- Slow Small Business Payers
- Slow Small Business Payer Directions
- Fast Small Business Payers