Who must report

Eligible businesses must report if their income is above a certain level. Other businesses can volunteer to be a part of the Payment Times Reporting Scheme.

Eligibility criteria

Find out which entities have to report on their payment times to small business.

Income threshold

Understand when an entity or group is over the income threshold for having to report.

Group structures

Learn about payment times reporting for groups with a controlling corporation.

Mergers and acquisitions

Check when an entity has to report after merging or acquiring a business.

Volunteer reporting entities

Read how entities can volunteer to report payment times.

Ceasing to report

Find out when a business is no longer a reporting entity and how to get approval to stop reporting.

Also see


Learn how the regulator monitors and enforces compliance.

Reporting requirements

Check the reporting requirements, what goes in a report and when to report.