Preparing your report

This page helps you prepare and submit payment times reports in the Payment Times Reporting Portal.

On this page

Registering in the reporting portal

To log in to the reporting portal, reporting entities must authenticate their identity with myGovID.

To access the ATO’s myGovID authentication process, you'll first need to have a valid ABN.

You can find information on registering for a myGovID on the ATO website.

To register for a myGovID any 2 of the following Australian identity documents must be verified:

  • driver’s licence including learner's permit
  • passport (can't have expired more than 3 years ago)
  • birth certificate
  • visa (using your foreign passport)
  • citizenship certificate
  • ImmiCard
  • Medicare card (only after one of the above documents are verified).

There's no requirement to be physically located in Australia when authenticating.

Anyone overseas still needs to meet the ID requirement. They also need to prove they've entered Australia on the visa being used for identity verification.

A lead contact for an ABN is able to assign additional individuals to act on behalf of that ABN. They'll also need to meet the ID requirement.

Entities that can't get a myGovID

It's a legal requirement for companies and incorporated associations to appoint a public officer if they commence a business or derive income from Australia. A public officer doesn't need to be a director of the company.

If an entity has an Australian presence, a trusted individual within the organisation residing in Australia can be appointed as a public officer. This will enable the entity to set up a standard strength myGovID and claim principal authority in ATO’s Relationship Authorisation Manager (RAM) for the scheme.

Reporting entities that are still unable to access a standard strength myGovID can contact us outlining the reasons they can't meet the access requirements.

Registering multiple reporting entities

An individual can register one or more entities in the reporting portal at the same time. They must however have the required myGovID authority to act on behalf of the entities they are registering.

Once registered, the entities can be linked together in the reporting portal in their group structure. Information on how this is done is in the reporting portal’s 'Manage your organisational structure' feature.

Payment times report template

The payment times report comes in 2 parts:

  • a .csv file to input the payment information, called the ‘PTR template’
  • a word file for signatures and associated declarations. This is called the ‘Responsible member declaration template’

Access the templates on the portal.

Registered entities can access the PTR template prepopulated with their entity information through the reporting portal.

To submit a payment times report to the Regulator, reporting entities will:

  • populate the PTR template with their payment times information
  • complete the 'Responsible member declaration template'
  • upload these report templates and any other relevant information or documentation to the reporting portal.

The Regulator will then publish reports on the Payment Times Reports Register.

Completing a report

You can download template instructions from the portal to help complete the templates, including information on the template data validation requirements.

A payment times report should include aggregate data only. A reporting entity should not report on individual invoices or individual suppliers.

To populate a PTR template, a reporting entity should add data from row 3. Rows 1 and 2 are both heading rows and should not be edited. They provide context for the information to add in row 3.

If PTR template is being completed for one reporting entity, that entity will only need to add data in row 3.

A single reporting entity can also complete the PTR template for multiple reporting entities in the same group. To complete the template, the entity must add data for each entity using a new row. For example, entity one on row 3, entity two on row 4, and so on.

The 'Responsible member declaration template' can be completed for a single reporting entity. It can also be completed for multiple reporting entities in the same group. 

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’.

There's information about who can sign the responsible member declaration on our What's in a report page.

Check what to do if you don't have any payments to report or small business suppliers.

Accessing a pre-populated template

A partially pre-populated PTR template including relevant entity information is available through the reporting portal. A reporting entity can access the pre-populated template through the reporting portal’s ‘Submit payment times reports’ feature.

Through this feature, the entity can also select multiple entities to include in the pre-populated template. The entity must simply click the drop down arrow next to the relevant entity name(s). They can then tick the check box next to the entity to select them. Each entity must have its financial year end date recorded to be included.

The pre-populated PTR template can be downloaded by clicking the ‘Download pre-populated template’ button in the reporting portal.

Submitting a report

Reporting entities must submit a report within 3 months of the end of each 6-month reporting period.

The end of a reporting period could be a weekend, public holiday or during Christmas shutdown. These periods do not impact the reporting timeframe.

A reporting entity can submit a report by selecting the reporting portal’s ‘Submit payment times reports’ feature. They can then select the entity(s) for which they are submitting a report(s). Each entity must have its financial year end date recorded to be included.

A reporting entity can upload a completed report by clicking on the ‘Upload completed payment times report’ button.

The PTR template and the Responsible member declaration template must be submitted together. This completes the reporting obligation for the relevant entity(s).

Applying 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. You must apply within 3 months of the end of the reporting period. 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 circumstances why an extension is needed and provide supporting evidence.  We may ask for more information if your application has insufficient information or supporting evidence. 

The Regulator may grant an extension if satisfied the circumstances are exceptional or outside the entity’s control.  The amount of time the Regulator may grant depends on:

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

The Regulator will email you the results of your application. If an extension is granted, the portal will update with your new due date.

If we don't grant an extension, you can apply to have the decision reconsidered via the reporting portal.  After review, our original decision may be affirmed, varied or set aside in place of a new decision. If you’re still not satisfied with our decision, you may have the right to seek further review by applying to the Administrative Appeals Tribunal.

Revising a report

Reporting entities may apply to have a revised version of a payment times report published. This can be done via the reporting portal.

The application must include:

  • the date of the revision
  • a description of the changes made to the revised report.

The Regulator may publish the revised report on the Payment Times Reports Register. They will do this if they are satisfied that the revisions were necessary to correct substantial errors or omissions.

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