Guides and instructions

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 January 2017 and must be used...

Current from: 28 Jun 2018

The Budget 2018-19 was released on Tuesday 8 May 2018.

The measures announced as part of the Budget 2018-19 are subject to receiving royal assent and are therefore not yet law.

While we provide input on...

Current from: 21 May 2018

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 other interested parties and contains...

Current from: 6 Apr 2018

This guide provides information to assist investment bodies complete and supply the Annual investment income report (AIIR).

It has been prepared for AIIR suppliers, reporters, digital service providers and other interested parties and...

Current from: 5 Apr 2018

The Mid-Year Economic and Fiscal Outlook (MYEFO) (PDF, 1.90MB) was released on 18 December 2017.

A summary of the measures affecting digital service...

Current from: 23 Jan 2018

This guide provides information to assist in development of the Transfers of shares and units (Market Participants) report.

It has been prepared for suppliers, reporters, digital service providers and other interested parties and...

Current from: 14 Nov 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 (AIIR)...
Current from: 17 Aug 2017
Current from: 26 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

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 reduce the need for contact between your...

Current from: 24 Feb 2017