Practitioner lodgment service working group

This page provides links and information for Digital Service Providers (DSP) consultations in regard to the practitioner lodgment service (PLS) formerly known as ELS2SBR.


The practitioner lodgment service (PLS) has replaced the electronic lodgment service (ELS). Tax professionals will use Standard Business Reporting (SBR) enabled software to lodge through the PLS.

To build on the advantages SBR offers in reducing the burden and cost to business and intermediaries of meeting its reporting obligations, the ATO will transition to the use of SBR messaging standards, common language, architecture and infrastructure as one of the primary methods for businesses and their intermediaries using software to interact electronically with the ATO.

The ATO is working closely with Digital Service Providers and tax practitioners through the transition.

This page contains links to details of the project's engagement activities with Digital Service Providers, and to other relevant documentation.

Schedules and Scope

eCommerce Schedules and Scope

Working group members

The working groups for this project include:

Consultation (meetings, seminars, workshops)

Details of consultation activities can be found at the links below.



Micro groups

We have formed micro groups to work through the following issues and provide recommended ways forward:

Links and documents

Practitioner lodgment service

Tax preparation for SwDs on this website

Tax professionals community – on ATO Let's talk

SBR information on this website

Standard Business Reporting – An Australian Government Initiative

Practitioner lodgment service confidence indicators


Digital Service Providers can provide feedback by sending an email to