Guides and Instructions

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.

While the ATO sometimes provides...

Current from: 16 Jul 2019

Schedules and other documentation for eCommerce are provided below.

Digital service providers should take care to note the currency dates of documents.

Current from: 14 Jun 2019

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.


Current from: 14 Jun 2019

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:

  • The automatic validation of ABN...
Current from: 14 Jun 2019

This approved form is effective for reporting periods starting on or after 1 July 2016. 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...

Current from: 13 Jun 2019

The Budget 2019–20 was released on Tuesday 2 April 2019.

The measures announced as part of the Budget 2019-20 are subject to receiving royal assent and are therefore not yet law.

While we provide input...

Current from: 28 May 2019

To help guide you through the Individual Income Tax Return (IITR) 2019 product verification testing (PVT) process we have developed the IITR 2019 PVT scenarios and hotspot guide, and a diagram representing the IITR 2019 PVT process.

It’s now...

Current from: 14 May 2019

This guide provides information to assist investment bodies complete and supply the Private health insurance report (PHIR) specification v3.0.1.

Current from: 16 Apr 2019

This guide provides information to assist reporters complete and supply the Employee Share Scheme (ESS) annual report.

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

Current from: 15 Apr 2019

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 providers can request a...

Current from: 4 Apr 2019