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Australia: First list of companies receiving failure to comply notices under payment times reporting law

Taxpayers that received “failure to comply” notices under the Payment Times Reporting Act 2020

February 22, 2024

The first list of taxpayers that received “failure to comply” notices under the Payment Times Reporting Act 2020 that was published in December 2023 on the Payment Times Reports Register website.

The published information regarding the notices includes the following details:

  • Entity name, ABN, and ACN
  • Reporting period of non-compliance
  • Details of non-compliance
  • Regulator decision date

Prior to publication on the Register, entities are alerted of their non-compliance and given a 28-day period to submit their case. Failure to comply notices may stay on the Register even after non-compliance issues are resolved. Information about non-compliance may also be used in subsequent enforcement actions, including investigations, audits, and other Regulator publications.

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