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:

  • 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
Current from: 26 May 2017
Current from: 22 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 important requirements that need to be met.


Current from: 4 Apr 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 reduce the need for contact between your...

Current from: 24 Feb 2017

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.

The A3 calculation is based on information...

Current from: 22 Feb 2017

The ELS2SBR mappings are an interim education guide for software developers transitioning from ELS to SBR, and interpretation of the mappings is at the discretion of the software developer.

The zip file contains 30 documents:...

Current from: 9 Jul 2015