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If you provide payments for work or services, you must report details of payees who have:
Examples of payments for work or services include:
You can lodge your report with us online using the electronic commerce interface (ECI) or Standard Business Reporting (SBR).
To use ECI, you will need to:
To use SBR you will need SBR-enabled accounting and/or payroll software.
By using SBR you are supplying the information directly from an approved accounting software program. This will provide validation and confirm receipt of reports.
Lodging online is a quick, secure way to meet your reporting obligations, and has the advantage of:
If you lodge your reporting obligations electronically, you can now accept a payees' electronic signature on an electronic TFN declaration form. For more information, refer to the Signature requirements for approved electronic tax file number declaration - payee to payer process factsheet (available from the software developers website).
We recommend you report every 14 days to ensure you meet your reporting obligation. If you do not receive any TFN declarations in a 14-day period, there is no need to lodge a report.
If you do not have payroll software that allows you to lodge online (through ECI or SBR), you can lodge electronic media such as floppy disks, ZIP disks, CD-ROMs, DVDs or USB/flash drives.
To lodge using electronic media:
Once your data has been received, we will mail you a letter of acknowledgment.
Lodging through electronic media doesn't allow our systems to check your data before it is transmitted. If we find errors later, we may have to return the information to you for correction.
If you do not speak English well and need help from the ATO, phone the Translating and Interpreting Service on 13 14 50.
If you are deaf, or have a hearing or speech impairment, phone the ATO through the National Relay Service (NRS) on the numbers listed below:
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