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

  • download a Payment times report template from the payment times website
  • populate the template with their payment times information
  • log into the reporting portal to upload their report and to submit any other relevant information or documentation

The reporting portal is be available.

The Regulator will then publish reports on the Payment times register.

Login with your myGovID

To log in, reporting entities will be required to authenticate their identity by way of myGovID.

To access the ATO’s myGovID authentication process, the entity will first need to have a valid ABN.

Individuals and businesses can find information on registering for a myGovID on the ATO website.

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

  • driver’s licence including learner's permit
  • passport (not more than three years expired)
  • birth certificate
  • visa (using your foreign passport)
  • citizenship certificate
  • ImmiCard
  • medicare card (only once one of the documents above are verified)

There is no requirement for the individual to be physically located within Australia when authenticating.

Anyone overseas still needs to meet the ID requirement. They will also need to prove they have 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. Additional individuals must also meet the ID requirement.

Lodge a report

Reporting entities must lodge a Payment times 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.

Apply for an extension

Reporting entities may apply to the Regulator where they need further time to report. They can do this via the reporting portal. This application must be submitted to the Regulator before the end of the applicable reporting window.

In applying to the Regulator, a reporting entity must set out the reasons for seeking an extension. They must also provide evidence of the circumstances.

The Regulator may grant an extension of time. They will do so if they are satisfied that the circumstances for the extension are exceptional and/or outside the control of the entity.

The amount of time the Regulator grants for an extension will depend on the severity of the circumstances. It will also depend on the strength of the evidence included in the application.

If a reporting entity is not granted an extension of time it can ask for this to be reconsidered. This will be done through an internal review process. Following an internal review process,  the reporting entity can also make an application to the Administrative Appeals Tribunal.

Publish revised reports

Reporting entities may apply to publish a revised version of a Payment times report. 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 will publish the revised report on the Payment times register. They will do this if they are satisfied that the revisions were necessary to correct substantial errors or omissions.

Revised reports published on the Payment times register will be flagged as a revised report.