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:
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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 organisation or your clients and the ATO.
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IMPORTANT
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This approved form is effective for reporting periods starting on or after 1 July 2019. You may use this report for audits completed for earlier periods – however, you must take care to comply with the auditing standards and legislation that applied to that earlier period.
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Schedules and other documentation for eCommerce are provided below. Digital service providers should take care to note the currency dates of documents.
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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 important requirements that need to be met. Find out more:
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The Item A3 calculator allows users to calculate the correct amounts for the A3 labels on the individual tax return. This will ensure they receive the correct amount of government super co-contribution.
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The Private health insurance report (PHIR) validation script can be run against a private health insurance (PHI) file to search for instances where:
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Practitioner lodgment service (PLS) deferrals for lodgment and payment can be requested where PLS issues prevent tax practitioners from lodging on time.
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The Mid-Year Economic and Fiscal Outlook (MYEFO) was released on 18 December 2017. A summary of the measures affecting digital service providers is provided on this page for use in developing software.
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