Payment Times Reporting: Rules

Closed 26 Jun 2020

Opened 13 May 2020

Published responses

View submitted responses where consent has been given to publish the response.


Small business MOG 2021

This content is under review. The small business function transferred to Treasury as a result of the Administrative Arrangements Order made on 15 April 2021 with effect from 15 April 2021.


The small business function transferred to our department from the Department of Employment, Skills, Small and Family Business on 1 February 2020.

The Australian Government plans to introduce a new Payment Times Reporting Scheme for large businesses and large government enterprises with a total annual income of over $100 million to publicly report information on their small business payment terms and times. The scheme will:

  • increase transparency of the payment performance of large businesses so small businesses can make more informed decisions about their potential customers
  • drive cultural change to improve payment times

The primary legislation to enable the scheme was introduced to Parliament on 13 May 2020.

We are now seeking views on an Exposure Draft of the subordinate legislation, known as Rules, which will provide detail on how sections of the legislation work in practice. We particularly welcome the views of businesses on any implementation issues associated with the Rules. 

Consultation Paper and Rules


  • Small business
  • Large business


  • Small business