Small business payment times

Small business payment times under cheque

by Angus Jones

The small business Payment Times Reports Register has been released. The register shows how reporting entities – mostly large businesses and large government enterprises – pay their small business suppliers. 

Under the Payment Times Reporting Act 2020 (the Act), the Regulator must maintain a register of payment times reports on the Payment Times Reports Register. It must be made available for public inspection, without charge, on the internet. 

The Act requires all reports given to the Regulator to be published on the register unless it contains erroneous information or is not in the public interest. Where identified, the Regulator has redacted this information or withheld the report from publication. In contrast, the Regulator engages with the affected reporting entity.  

A missing report from the register does not necessarily mean that an entity is not compliant with its obligations under the Act. The absence of a report may be attributable to any of the following:

  • lodgement is not due for that reporting entity,
  • the entity may not be required to report under the Act,
  • the Regulator may not have reviewed the report and released it for publication. 

The Payment Times Reporting Scheme creates transparency around the payment practices of large business entities. It gives small businesses access to information on large businesses’ payment times and techniques. This helps small businesses make informed decisions about who they do business with. 

The register will be regularly updated. Reports from 1 January 2021 to 30 June 2021 are now available on the Payment Times Reports Register website.

Read Small Business Answers guide to invoicing.

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