Guides and instructions

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
Practitioner lodgment service (PLS) deferrals for lodgment and payment can be requested where PLS issues prevent tax practitioners from lodging on time. When to use this process Digital service...
Current from: 19 Sep 2017
Current from: 26 May 2017
Current from: 22 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
Obtaining a signed paper client declaration may not always be convenient or timely, so clients can choose to provide this declaration electronically, via email or by fax. However, there are some...
Current from: 4 Apr 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
This guide will help employers work out how much of the super contributions made for employees are reportable employer super contributions and how to keep appropriate records of those contribution.
Current from: 24 Feb 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