Frequently asked questions

Select from the topics below for answers to some of our frequently asked questions about the Payment Times Reporting Scheme.

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Who must report

Do I have to report?

You must report if your business is:

  • constitutionally covered
  • carries on an enterprise in Australia
  • has a total income above a certain income threshold.

You must also report if your business has volunteered to report under the scheme.

You don’t have to report if your business is registered under the Australian Charities and Not-for-profits Commission Act 2012

You’ll need to self-assess whether your business is required to report. Check our Who must report topic for detailed information about reporting obligations and the income thresholds.

If you’re still not sure, you may need to seek professional advice. We can’t give you legal advice.

What if I don’t have any invoices or small business suppliers?

If you’re required to report under the scheme you must report, even if you don’t have any:

  • payments or invoices to report
  • small business suppliers.

When you fill in the reporting template, report ‘0’ in the columns that require payment times data.

What happens if I don’t report?

Penalties may apply if you fail to report or don’t report on time. These can be applied for each day your business doesn’t comply.

If you need more time due to exceptional circumstances or circumstances outside of your control, you can apply for an extension during the 3-month reporting window.

Find out what the penalties are and when they apply. 


When to report

When do I need to report?

This depends on your entity’s income (financial) year. There are 2 reporting periods per year covering the first and the second 6 months of your income year.

At the end of each reporting period, you have a 3-month reporting window to submit your report.

Read more about Reporting periods.

How do I apply for an extension?

You can apply for an extension if there are exceptional circumstances or circumstances outside of your control and you need more time to report. To apply:

  1. Log in to the reporting portal.
  2. Select Submit and View Applications on the home page.
  3. Select Extension of Time Application on the applications page.

Your application will need to set out the reasons for seeking an extension and attach evidence of circumstances that are exceptional or outside your entity’s control.

You must apply within 3 months of the end of the reporting period.

Read more about applying for an extension.

How long will my application take to get assessed?

We begin processing your application when we receive it through the portal.

The amount of time taken to assess applications varies.

    It may take longer to process your application if we need to request additional information or evidence.

    The amount of time the Regulator may grant for an extension depends on:

    • the severity of the circumstances
    • the strength of the evidence in your application.

    The Regulator will email you the results of your application. If approved, the portal will update with your new due date.

    Read more about applying for an extension.


    Setting up your Digital Identity and RAM

    I need help setting up my Digital Identity

    To access the reporting portal, you need to log in with your Digital Identity. myGovID is the Australian Government’s Digital Identity app.

    Set up your myGovID in 3 easy steps: 

    1. Download the myGovID app from Google Play or the App Store to your compatible smart device. Only download the myGovID app from the official app stores. Non-genuine versions of the myGovID app may be available from other sources.
    2. Enter your details – open the myGovID app and follow the prompts to enter your full name, date of birth and a personal email address. 
    3. Verify your identity – to access the reporting portal you will need at least a Standard identity strength.  

    Check the myGovID website for help setting up your myGovID. 

    Check the Digital Identity website for more information on Digital Identity.

    How do I set up the Relationship Authorisation Manager (RAM)?

    How you link your Digital Identity to an ABN using RAM depends on your role.

    Principal authority

    A principal authority is a person responsible for the entity. They need to link to the entity in RAM first. Find out how to link as a principal authority

    Once linked, the principal authority can authorise others to access government online services like the reporting portal on behalf of the entity. When authorising others, make sure to select The Treasury (full access) under agency access. 

    Authorised user or administrator  

    An authorised user or administrator is someone who acts on behalf of an entity. 

    A principal authority or authorisation administrator needs to authorise you before you can access the reporting portal on behalf of an entity. You will use your Digital Identity to log into RAM and accept the authorisation request.

    Find out more about accepting an authorisation request.

    Check the Relationship Authorisation Manager (RAM) website for help linking. 


    How to report

    How do I fill in the reporting template?

    If you’re reporting for:

    • one entity – only add data in row 3 of the template
    • multiple entities in the same group – add data for each entity in a separate row from row 3 down.

    You must report aggregate data for each reporting entity, not on individual small business invoices.

    Use our template instructions for help completing each field in the reporting template. It has clear explanations and data requirements. You can download the PTRS Reporting – Template Instructions from the Payment Times Reporting Portal site.

    What’s the difference between a head entity and a controlling corporation?

    Head entity is not defined by the Payment Times Reporting Act 2020It refers to either the:

    • controlling corporation of a group, or
    • another type of entity that has a similar role to a controlling corporation.

    A controlling corporation is an Australian body corporate that is not a subsidiary of another body corporate incorporated in Australia.

    Head entity is a term only used in the portal to describe the head of a corporate group that isn’t a controlling corporation.

    You don’t need to fill in both controlling corporation and head entity details in the template. If you have a controlling corporation, enter details under the controlling corporation fields.  If your head entity is not a controlling corporation, enter details under head entity and leave the controlling corporation fields blank.

    Read more about group structures.

    How do I complete the responsible member declaration form?

    For help completing the responsible member declaration, download the PTRS Reporting – Template Instructions from the Payment Times Reporting Portal.

    The declaration must be signed by a responsible member of your principal governing body who is authorised to sign the payment times report.

    Check our information about who can sign on our What's in a report page.

    You can submit the declaration as either a Word document or a PDF.

    Can I use an electronic signature?

    Yes you can. If you use electronic signatures, make sure they identify the person signing in a reliable way (see the Electronic Transactions Act 1999).

    The signature may be an image of the person’s handwritten signature, a digital signature, or their typed name accompanied by the word ‘signed’.

    Why is the upload button greyed out?

    If you’re ready to submit a report and the upload button is greyed out:

    1. Under Select Report(s) click the arrow next to the entity name.
    2. Tick the box for the report you want to submit.
    3. Check you’ve entered the entity’s financial year.

    What do the different report statuses mean?

    After you submit your report in the portal, it will show one of the following statuses as it moves through each stage in the assessment process.

    • Submitted – means we’ve received the report you uploaded
    • Submitted - In Progress – means we’re assessing your report
    • Approved – means we’ve approved your report.

    Once your report status is submitted you don’t usually need to do anything else. After we approve your report we'll publish it in the next release of the Payment Times Reports Register.  During ordinary periods we publish payment times reports as soon as we can. In peak reporting periods, we may delay publication until we can release reports for the same reporting period together. 


    Revising reports and details

    How do I revise a report? 

    If you’ve identified an error in your report that is approved in the portal, you can apply to submit a revised report. We can’t revise your existing report.

    To apply, follow the steps below.

    1. Prepare the revised report and responsible member declaration.
    2. Log in to the reporting portal.
    3. Click the Submit and View Payment Times Reports tile.
    4. Click on the Completed tab.
    5. Select the drop-down arrow under Entity Name
    6. Select the drop-down arrow next to the Reporting Period
    7. Click the Resubmit button.
    8. Fill out the Rationale for Resubmission and Summary of changes for the revised report.
    9. Click the Upload Completed Payment Times Report button.
    10. Upload the revised report and declaration – you must upload both documents.
    11. Complete the approver details and declaration. 
    12. Click the Submit button.

    The Regulator may publish the revised report on the Payment Times Reports Register if they’re satisfied it’s necessary to correct substantial errors or omissions.

    You can only submit a revised report for one entity at a time. If you’re part of a group that previously reported in one template, you need to submit revised reports separately.

    How do I change my nominated contact details?

    If your nominated contact has changed, follow these steps to update details in the portal.

    1. Log in to the portal.
    2. Click on the person icon at the top right and select Manage profile from the drop-down.
    3. Proceed through the self-assessment questions to page 4.
    4. At Your Entity’s Preferred Contact select Add new.
    5. Update the contact details for your nominated contact.
    6. Tick the declaration and save.