Payment times reporting update – April 2025

The Payment Times Reporting Regulator released final guidance material in March, which entities will need to rely on for reporting periods beginning 1 July 2024.

The March 2025 Guidance Material released by the Regulator aims to provide clearer direction and understanding for reporting entities, following discussions and feedback received since the December 2024 edition. Greater clarification provided on key topics What constitutes a trade credit arrangement and appropriate treatment where payment terms inconsistent with payment time; treatment of deposits, milestone payments and partial payments; clarification around payments made by a third pa...

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Authors: Vince Dimasi, Natalie Brand

Published Date: 13 May 2025