Payment times reporting update – September 2025

This report revisits the key criteria that determines if your business is a reporting entity, providing clarity on thresholds, timelines, and responsibilities.

Determining whether your business and its subsidiaries are subject to reporting under the Payment Times Reporting Amendment Act 2024 (PTRAA) can be challenging, with several factors to consider. In this report, we revisit the key criteria that determines if your business is a reporting entity, providing clarity on thresholds, timelines, and responsibilities. Key considerations for entities Corporate Structures: Businesses should review their corporate structures and ownership details to...

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Authors: Vince Dimasi, Natalie Brand

Published Date: 12 September 2025