Guides and instructions

This guide provides information to assist in development of the Transfers of shares and units (Listed Entities) report. It has been prepared for suppliers, reporters, digital service providers and...
Current from: 14 Nov 2017
This document is provided to digital service providers for the purpose of obtaining and understanding the format and algorithm of the Australian business number (ABN). Highlights of the service are...
Current from: 14 Nov 2017
From 19 May 2017, the corporate tax rate for small business entities that carry on a business and have an aggregated turnover of less than $10 million was reduced to 27.5% for the 2016-17 income year...
Current from: 3 Oct 2017
The TFN declaration (NAT 3092) is being updated to expand the residency status for tax purposes question as a result of the recent law change concerning working holiday makers. This draft is to be...
Current from: 25 Sep 2017
Bulk data exchange (BDE) error and warning codes and messages Reports included: Payment summary annual report (PSAR) Taxable payment annual report (TPAR) Annual investment income report (...
Current from: 17 Aug 2017
Current from: 26 May 2017
The Budget 2017-18 was released on Tuesday 9 May 2017. The measures announced as part of the Budget 2017-18 are subject to receiving Royal assent and are therefore not yet law. While we provide...
Current from: 18 May 2017
Changes to tax legislation means administrators of payment systems need to report business transactions made through payment systems to the ATO.
Current from: 17 Mar 2017
Intergovernmental FATCA XML Schema The IRS has finalised the format for automatically exchanging FATCA data with IGA jurisdictions. The Intergovernmental FATCA XML Schema v2.0 is effective from 1...
Current from: 3 Mar 2017
The tax file number (TFN) algorithm is a mathematical formula that tests the validity of numbers quoted as TFNs. Its use in software is recommended as it will minimise TFN errors and may subsequently...
Current from: 24 Feb 2017

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