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Australia: Consultation on draft payment times reporting legislation

Proposed amendments seek to improve the operation of the payment times reporting scheme

April 18, 2024

The government on 15 April 2024 released for consultation the draft amendments to the Payment Times Reporting Act Bill 2024, which seek to implement some recommendations from the recent two-year Statutory Review of the Payment Times Reporting Act 2020.

In particular, the proposed amendments—which generally would be effective 1 July 2024—seek to improve the operation of the payment times reporting scheme to influence large businesses to improve their payment practices in dealing with small businesses.

For more information, contact a KPMG tax professional in Australia:

Alia Lum | alum@kpmg.com.au

Geoffrey Yiu | gyiu@kpmg.com.au

Jenny Wong | jywong@kpmg.com.au

Natalie Brand | nbrand1@kpmg.com.au

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