Guides and Instructions

Schedules and other documentation for eCommerce are provided below.

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

Current from: 19 Jul 2018

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: 4 Jul 2018

A draft version of the ELS guide 2018 is available for your review and comment. Changes that have been made from the 2017 version are tracked.

These updates will be published to ato.gov.au on 1 July 2018.

Feedback

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Current from: 15 Jun 2018

The draft PLS user guide has been published for DSP feedback.  Any feedback can be sent to dpo@ato.gov.au by COB 22 June 2018

Current from: 12 Jun 2018

The Single Touch Payroll: DSP guide to navigating the SBR technical artefacts has been developed through consultation with the Single Touch Payroll document navigation focus group...

Current from: 30 May 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

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 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 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.

As a result, the maximum franking credit...

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 providers can request a...

Current from: 19 Sep 2017

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