Community Housing Providers Report v1.0.0

This specification is to be used in the development of software for the lodgment of electronic versions of the Community Housing Providers report which is reported to the Australian Taxation Office (ATO), effective from 1 July 2021.

The file format for this report is comma separated values (CSV) file. This is a delimited text file that uses a comma to separate values. A CSV file stores tabular data (numbers and text) in plain text. Each line of the file is a data record. Each record consists of one or more fields, separated by commas.

Under section 396-55 in Schedule 1 to the TAA 1953, community housing providers that issue affordable housing certificates must provide an annual report notifying the Commissioner in the approved form of the details of all certifications that they provide during an income year, including in relation to this measure (unless the Commissioner notifies that it is not required). Notification for an income year must be provided to the Commissioner on or before 31 days following the end of the relevant income year or within such further time that the Commissioner allows.

Community Housing Providers are only required to report information in relation to affordable housing certificates they issue on or after 1 July 2020. The first report covering the certificates issued in the 2020–21 income year must be lodged by 31 July 2021.