Original Published Date
Status
Current
Tax Category
Payroll
Tax preparation
Business accounting
Superannuation
Investment bodies
Resource Type
Specifications
Description
The accepted specifications and versions for the 2019-20, 2020-21, 2021-22, 2022-23, 2023-24, 2024-25, 2025-26 financial years. You will be required to use these if you are developing software to lodge electronically. A list of validation tools has also been included.
- Payroll
- Tax preparation
- Superannuation
- Business
- Investment bodies
- Validation tools
- Standard Business Reporting (SBR)
- ATO online file transfer function
- Data transfer facility
- Payment summary annual report
- Archived
For payroll digital service providers
| Specification | Version for 2019-20 | Version for 2020-21 | Version for 2021-22 | Version for 2022-23 | Version for 2023-24 | Version for 2024-25 | Version for 2025-26 | Electronic channel / other |
|---|---|---|---|---|---|---|---|---|
| Employee share scheme (ESS) annual report specification | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | OSFA or OSB |
| Employee share scheme (ESS) self-print statement – employee summary specification | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | Self-print statement |
| Pay as you go (PAYG) withholding interest, dividend and royalty payments paid to non- residents annual report specification | 2.02 2.0.3 |
2.04 | 2.04 | 2.04 | 2.04 | 2.04 | 2.04 | OSFA or OSB |
| Pay as you go (PAYG) withholding payment summary annual report (PSAR) specification | 13.0.1 | 13.0.2 13.0.3 |
13.0.3 | 13.0.3 | 13.0.3 | 13.0.3 | 13.0.3 | SBR, OSFA or OSB |
| Pay as you go (PAYG) withholding self-print (SPRINT) payment summary specification and test scenario | 5.3.1 | 5.3.2 | 5.32 | 5.32 | 5.32 | 5.32 | 5.32 | Self-print statement |
| Pay as you go (PAYG) withholding where ABN not quoted annual report specification | 1.2.3 | 1.2.4 1.2.5 |
1.2.5 | 1.2.5 | 1.2.5 | 1.2.5 | 1.2.5 | OSFA or OSB |
| Tax file number (TFN) declaration self-print specification | 1.1.3 | 1.1.4 | 1.1.4 | 1.1.4 | 1.1.4 | 1.1.4 | 1.1.4 | Self-print statement |
| Tax file number (TFN) declaration reporting specifications | 4.0.0 4.0.1 |
4.0.1 4.0.2 |
4.0.1 4.0.2 |
4.0.3 | 4.0.3 | 4.0.3 | 4.0.3 | OSFA or OSB |
For tax preparation digital service providers
| Specification | Version for 2019-20 | Version for 2020-21 | Version for 2021-22 | Version for 2022-23 | Version for 2023-24 | Version for 2024-25 | Version for 2025-26 | Electronic channel / other |
|---|---|---|---|---|---|---|---|---|
| Business transactions made through payment systems (BTTPS) specification | 1.0.1 1.0.2 |
1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | OSFA or OSB |
| Employee share scheme (ESS) annual report specification | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | OSFA or OSB |
| Employee share scheme (ESS) self-print statement - employee summary specification | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | Self-print statement |
| GloBE Information Returns (GIIR) OECD 2026 specification v0.4 | n/a | n/a | n/a | n/a | n/a | n/a | 1.0 | OSFA or OSB |
| Private health insurance report (PHIR) specification | 3.0.0 | 3.0.2 | 3.0.2 | 3.0.2 | 3.0.2 | 3.0.2 | 3.0.2 | OSB |
| Public Country–by–Country reporting 2025 specification v2.0 | n/a | n/a | n/a | n/a | n/a | n/a | 2.0 | |
| Sharing Economy Taxable Payments (SHRNGECONTXBLPMT) | n/a | n/a | 0.1 | 0.2 | 0.3 0.4 1.0 1.1 1.2 |
1.2 1.3 |
1.4 | OSFA or OSB |
For superannuation digital service providers
| Specification | Version for 2019-20 | Version for 2020-21 | Version for 2021-22 | Version for 2022-23 | Version for 2023-24 | Version for 2024-25 | Version for 2025-26 | Electronic channel / other |
|---|---|---|---|---|---|---|---|---|
| Member contributions statement (MCS) specification | 10.1.2 | n/a | 10.1.3 | 10.1.3 | 10.1.3 | 10.1.3 | 10.1.3 | OSFA or OSB |
| Payment variation advice (PVA) statement specification | 3.2.2 3.2.3 |
3.2.4 | 3.2.4 | 3.2.4 | 3.2.4 | 3.2.4 | 3.2.4 | OSFA or OSB |
| Remittance advice and recovery notice (RARN) specification | 4.2.1 | 4.2.2 | 4.2.2 | 4.2.2 | 4.2.2 | 4.2.2 | 4.2.2 | OSFA or OSB |
| Transfer Balance Account Report (TBAR) | 1.0.3 1.1.3 |
1.1.4 | 1.1.4 | 1.1.5 | 1.1.5 | 1.1.5 | 1.1.5 | OSFA or OSB |
For business digital service providers
| Specification | Version for 2019-20 | Version for 2020-21 | Version for 2021-22 | Version for 2022-23 | Version for 2023-24 | Version for 2024-25 | Version for 2025-26 | Electronic channel / other |
|---|---|---|---|---|---|---|---|---|
| Business transactions made through payment systems (BTTPS) specification | 1.0.2 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | OSFA or OSB |
| Community Housing Providers Report | n/a | 1.0.0 1.0.1 |
1.0.1 | 1.0.1 | 1.0.1 | 1.0.1 | 1.0.1 | OSFA or OSB |
| Employee share scheme (ESS) annual report specification | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | OSFA or OSB |
| Employee share scheme (ESS) self-print statement - employee summary specification | 1.0.1 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | Self-print statement |
| Petroleum resource rent tax (PRRT) electronic reporting specification | 2.0.0 | 2.0.1 | 2.0.1 | 2.0.1 | 2.0.1 | 2.0.1 | 2.0.1 | OSFA or OSB |
| Private health insurance report (PHIR) specification | 3.0.0 3.0.1 |
3.0.2 | 3.0.2 | 3.0.2 | 3.0.2 | 3.0.2 | 3.0.2 | OSB |
| Real property transfers report (RPTR) specification | 1.0.3 | 1.0.4 | 1.0.4 | 1.0.4 | 1.0.4 | 1.0.4 | 1.0.4 | OSFA or OSB |
| Real property transfers report (RPTR) XML | 2.1 | 2.1 | 2.1 | 2.1 | 2.1 | 2.1 | 2.1 | Schema & User guide |
| Taxable payments annual reports (TPAR) specification | 2.0.1 | 3.0.0 | 3.0.1 | 3.0.1 | 3.0.1 | 3.0.1 | 3.0.1 | OSFA or OSB |
| Transfers of shares and units (Listed Entities) report specification | 1.0.2 2.0.0 2.01 |
2.1.0 | 2.1.0 | 2.1.0 | 2.1.0 | 2.1.0 | 2.1.0 | OSFA or OSB |
| Transfers of shares and units (Market Participants) report specification | 1.1.0 1.2.0 |
1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | OSB |
| Transfers of shares and units (Market Participants) report (TSUMP.0002) XML | 2.0 2.1 |
2.1 | 2.1 | 2.1 | 2.1 | 2.1 | 2.1 | OSB |
For investment bodies digital service providers
| Specification | Version for 2019-20 | Version for 2020-21 | Version for 2021-22 | Version for 2022-23 | Version for 2023-24 | Version for 2024-25 | Version for 2025-26 | Electronic channel / other |
|---|---|---|---|---|---|---|---|---|
| Annual investment income report (AIIR) specification | 10.0.3 11.0.2 12.0.1 13.0.1 |
10.0.3 11.0.2 12.0.1 13.0.1 13.0.2 |
10.0.3 11.0.2 12.0.1 13.0.1 13.0.2 13.0.3 |
10.0.3 11.0.2 12.0.1 13.0.1 13.0.2 |
10.0.3 11.0.2 12.0.1 13.0.1 13.0.2 13.0.3 |
10.0.3 11.0.2 12.0.1 13.0.1 13.0.2 13.0.3 |
10.0.3 11.0.2 12.0.1 13.0.1 13.0.2 13.0.3 14.0.0 |
OSFA or OSB |
| Annual investment income report (AIIR) PC spreadsheet specification | 7.0.0 7.0.1 |
7.0.2 | 7.0.2 | 7.0.3 | 7.0.3 | 7.0.3 | 7.0.3 | OSFA or OSB |
| Business transactions made through payment systems (BTTPS) specification | 1.0.1 1.0.2 |
1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | 1.0.3 | OSFA or OSB |
| Community Housing Providers Report | n/a | 1.0.0 1.0.1 |
1.0.1 | 1.0.1 | 1.0.1 | 1.0.1 | 1.0.1 | OSFA or OSB |
| Employee share scheme (ESS) annual report specification | 3.0.1 | 3.1.1 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | 3.1.2 | OSFA or OSB |
| Employee share scheme (ESS) self-print employee summary specification | 1.0.1 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | 1.0.2 | Self-print statement |
| FATCA XML form 8966 schema and user guide | 2.0 | n/a | n/a | n/a | n/a | n/a | n/a | Schema & User guide |
| Quarterly tax file number (QTFN) and Australian business number (ABN) report specification | 6.2.1 | 6.2.2 | 6.2.2 | 6.2.2 | 6.2.2 | 6.2.2 | 6.2.2 | OSFA or OSB |
| Quarterly tax file number (QTFN) and Australian business number (ABN) report PC spreadsheet | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | OSFA or OSB |
| Transfers of shares and units (Listed Entities) report specification | 1.0.2 2.0.0 |
2.1.0 | 2.1.0 | 2.1.0 | 2.1.0 | 2.1.0 | 2.1.0 | OSB |
| Transfers of shares and units (Market Participants) report specification | 1.1.0 2.0.0 2.1.0 |
2.1.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | 1.2.1 | OSB |
| Transfers of shares and units (Market Participants) report (TSUMP.0002) XML | 2.0 2.1 |
2.1 | 2.1 | 2.1 | 2.1 | 2.1 | 2.1 | OSFA or OSB |
| Common Reporting Standard (CRS) 2021 specification | 1.7 | 1.7 1.1 |
1.7 1.1 |
1.7 1.1 |
1.7 1.1 1.2 |
1.7 1.2 1.3 |
1.4 | OSB |
| Foreign Account Tax Compliance Act (FATCA) 2017 specification | 1.10 | 1.10 | 1.10 | 1.11 | 1.11 | 1.11 | 1.12 | OSB |
Validation tools
- Australian business number (ABN) algorithm
- Tax file number (TFN) algorithm (available to registered digital service providers in Online services for DSPs)
- Electronic funds transfer (EFT) code validation
BDE Service Registry
Bulk Data Exchange common information artefacts provides information about BDE services provided on DSP.
Standard Business Reporting (SBR)
SBR is an Australian government initiative designed to reduce the reporting burden for businesses in Australia. Secure online lodgment can be done through SBR enabled software. For more information, refer to the list of SBR enabled reports and the developers tools.
ATO Online transfer function
Online lodgment can be done by businesses through the Online Services for Business (OSB) and intermediaries through Online Services for Agents (OSFA) using Digital ID and Relationship Authorisation Manager (RAM). The File transfer facility can be used for a range of existing and new reports and forms.
Data transfer facility (DTF)
The ATO Data transfer facility is available for organisations that are unable to successfully utilise SBR or ATO Online services. The DTF supports most electronic reporting specifications.
For more information contact, FileTransferCapability@ato.gov.au
Payment summary annual report
You can lodge your payment summary annual report electronically or by using paper forms.
For more information, refer to How to lodge your payment summary annual report.
Archived
You can request a copy of the following archived pages by contacting us:
- Departing Australia superannuation payments (DASP) annual report test scenario v1.0
- Departing Australia superannuation payments (DASP) annual report specification v1.0
- Pay as you go (PAYG) withholding payments to foreign residents annual report specification v1.0.1
- Pay as you go (PAYG) withholding payments to foreign residents annual report test scenario v1.0
- SuperSeeker Portability Form
- Document interchange system (DIS) specification v11.29
No previous versions available.
Last modified date