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JayATO(Community Support)Community Support
19 Dec 2025

Hi @annettephowarth


To restart your cleaning business as a sole trader, you'll need to register for an Australian Business Number (ABN) if you don't already have one. You can use your myGov account to maintain your business by linking it to the ATO.


As a sole trader operating a cleaning business, you'll need to be aware of several key obligations:

  • report all your business income in your tax return
  • keep accurate and complete records of your income and expenses
  • register for GST if your annual turnover reaches $75,000
  • consider if you need to lodge a Taxable Payments Annual Report (TPAR) if you pay contractors for cleaning services and meet specific criteria.

You'll need to lodge a TPAR if 10% or more of your total business income comes from providing cleaning services and you pay contractors to provide these services. The TPAR requires you to report details about invoices you've paid to cleaning contractors, including their ABN, contact details, and payment amounts.


You should register your business through ATO online services and ensure you understand your record-keeping requirements. If you need help with registration or understanding your obligations, you can call us on the business enquiries line or use the resources available on our website.

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How do I restart my cleaning business | ATO Community