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Payment Times Reporting Rules 2024
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Department of the Treasury
This item is authorised by the following title:
Payment Times Reporting Act 2020
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F2025C00169 C01
25 February 2025
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Part 1—Preliminary
1 Name
3 Authority
5 Definitions
6 Payment Times Small Business Identification Tool
7 Meaning of payment term
8 Meaning of payment time
9 Meaning of trade credit arrangement
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Part 2—Entity information
10 Entity information to be given to the Regulator
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Part 3—Payment times reports
11 Purpose of this Part
12 Content of a report—general requirements
13 Content of report—small business trade credit payment times and terms statistics
14 Content of report—special rules for certain entities
15 Access to information of controlled entities
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Part 4—Slow small business payers
16 Meaning of 95th percentile payment time for a reporting cycle
17 Slowest 20% of small business payers
18 Slowest 20% of small business payers in an ANZSIC Division
19 Qualifying payment time of 30 days or less
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Part 5—Fast small business payers
20 Qualifying payment time of 20 days or less
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Part 6—Publication of information on the register
21 Information that may or must be published on the register
22 Matters relevant to removal of information from the register
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Part 20—Application and transitional provisions
100 Transitional—reporting periods beginning before 1 July 2024
101 Application—content of payment times reports from 1 January 2025
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Endnotes
Endnote 1—About the endnotes
Endnote 2—Abbreviation key
Endnote 3—Legislation history
Endnote 4—Amendment history
