Reporting entities should continue to use existing guidance notes and information sheets for reporting periods that began prior to 1 July 2024.
Update September 2024
The Regulator is updating its guidance materials for the new Payment Times Reporting Scheme.
We will consult on the process so people can engage with the Regulator and understand the new requirements.
This guide is for reporting entities under the Payment Times Reporting Act 2020 (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.
Download
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