You can use the Payment Times Reports Register to find information on payments to small businesses. Understand what data you can find in the register.
On this page
- Report information
- Reporting entities
- Register data
- Can't find a report or business?
- What isn't in the register
The Payment Times Reports Register presents data from payment times reports. Register information is limited by:
- report requirements under the Payment Times Reporting Act 2020
- accuracy and completeness of data that reporting entities provide in their reports.
The Regulator doesn’t validate the accuracy or completeness of reports before publication. It’s the responsibility of reporting entities to report accurate information.
The Act sets out what entities must report. The Act and reporting requirements were developed after extensive consultation with small and large businesses, industry associations and individuals.
Report information is available in a downloadable Excel file. There’s also an interactive dashboard where you can search for and view register data.
Only certain entity types (including large businesses and some government entities) that earn above certain income thresholds are required to report. Other entities may volunteer to report. For more information on reporting entities, check the eligibility criteria.
Most reports in the register show information as lodged.
There’s a lot of information in the register Excel file. To help you to find the information you’re looking for, we’ve listed some of the main parts below. For more detailed information, refer to the PTRS Reporting Template Instructions. You can download these from the Payment Times Reporting Portal.
If you’re looking for a particular business in the register look for its:
- business name in column A (not the trading name) or
- Australian Business Number (ABN)/Australian Company Number (ACN) in columns B and C.
If you don’t have these details, use ABN Lookup to find business names, ABNs and ACNs.
Controlling corporation details are in columns D to F. A controlling corporation is an Australian body corporate that isn't a subsidiary of another Australian body corporate.
Head entity details in columns G to I are included where a reporting entity is a member of a group of related entities (such as a partnership, trust or foreign group) and the head entity isn't a controlling corporation.
The Business Industry Code in column J is for the reporting business’s main industry or business activity. The industry each code represents is in column AY. You can also check industry codes by entering them into the ATO’s Business Industry Code Tool.
Columns K and L show the start date and end date of the reporting period covered by the report.
There are 2 reporting periods in each income year, the first 6 months and the second 6 months of the reporting entity’s income year.
Payment terms information is shown in columns M to U.
These are the contract payment periods (in calendar days) offered by reporting entities to their small business suppliers. These times don’t account for any supply chain finance arrangements.
These are shown in the register as the percent of small business invoices paid within specified timeframes, for example within 20 days.
Payment times are reported as both:
- percentage of total number of invoices paid – see columns V to AA
- percentage of total value of invoices paid – see columns AB to AG.
Specified time periods are in calendar days.
Small business procurement
This is the reporting entity’s procurement from small business suppliers during the reporting period. Values are reported as the percentage of the total value of procurement from small business suppliers – see column AK.
Supply chain finance arrangements
Supply chain finance (columns AL to AP) refers to any arrangement where a large business agrees to pay a small business invoice, or arranges a third party to pay the small business invoice, earlier than the agreed payment period in exchange for a discount.
Other details and arrangements
Columns AH and AT show other details submitted in reports, including any comments the business added about their payment practices.
Can't find a report or business?
You can find reports from most large Australian businesses in the register.
The register is updated regularly. If you can’t find a particular report in the register, it may be because:
- they haven’t lodged their report yet – they may be late, have a different reporting period or have been granted an extension
- you’re using the wrong ABN/ACN or business name – check in the ABN Lookup tool
- the entity isn’t eligible to report – not all entities have to report under the Act
- they no longer have to report – for example, an entity’s income dropped below the threshold
- the Regulator hasn’t reviewed the report yet.
The register doesn’t identify businesses that have not reported when they should have and a missing report doesn’t necessarily mean a business is non-compliant.
What isn't in the register
Information in the register is limited by requirements under the Act. By law, the Payment Times Reporting Regulator must provide register data to the public. The Regulator doesn't determine what information is required in a payment times report.
Business rankings and performance
You won’t find business rankings or assessments of their performance in the register.
Under the Act the Regulator must:
- register all payment times reports
- maintain a register of payment times reports on the Payment Times Reports Register
- make the register available for public inspection, without charge, on the internet.
It’s not the Regulator’s role to assess or make judgments about reported data.
Small business, charity and some foreign entity reports
Only certain entities need to lodge payment times reports. You won’t find reports in the register from:
- small businesses
- not for profits
- some foreign companies, joint ventures, trusts and other entities.
Some government organisations
Not all government organisations have to report. Just like other entities, government entities must report if they meet the eligibility criteria for the scheme. Only some are constitutionally covered entities and meet the eligibility criteria.
Information that’s not in the public interest
Most reports in the register show information as lodged.
In some cases, the Regulator removes certain information that’s not in the public interest before publishing a report. Examples of types of information that we may not publish are on our About the register page.
Multiple reporting periods
You may not be able to view a business’s performance over multiple reporting periods.
Under the Act, the Regulator must make register information available to the public without charge on the internet. The Regulator released the register with the first set of payment times reports to meet this requirement.
We’ll add more reporting periods as they become available.
You can't search for a reporting group report in the register or dashboard.
A group is a collection of member entities and their controlling corporation. Each eligible member reports for their individual ABN, not as a group average.
Contact us about the register
If you’ve read this page and still think something’s missing from the register, please get in touch.
We value your feedback on the register. It helps us to continue to improve and meet your needs.
You can use our feedback and enquiry form to provide feedback or report an issue relating to the register, for example if you:
- suspect reported data is inaccurate
- believe your reported data has been misinterpreted by someone using the register.
Complain about payment times
We handle enquiries about the register and payment times reporting.
If you want to complain about a large business’s payment times to your small business, contact the Australian Small Business and Family Enterprise Ombudsman for help.