Volunteer reporting entities

Businesses that don’t have to report can volunteer to be a reporting entity under the Payment Times Reporting Scheme.

Volunteer to report

If you're a constitutionally covered entity that isn't eligible for the scheme, you can apply to be a volunteer reporting entity through the reporting portal.

Volunteer reporting entities:

  • have the same obligations as other reporting entities
  • continue to be reporting entities until they apply to stop reporting.

They become a volunteer reporting entity at the start of the income year after the one they apply in.

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