Standard Business Reporting (SBR) is now open for business, offering Australian businesses, accountants, bookkeepers, tax agents, BAS agents (activity statements only) and payroll professionals a quicker and simpler way to complete and lodge reports for government.
SBR is an Australian government initiative designed to reduce the reporting burden for businesses in Australia. The ATO is one of 12 participating agencies. This means you can now automatically create and securely send us selected forms online directly from your financial, accounting or payroll software.
SBR offers a smarter way for businesses and tax professionals to complete government reporting and lodgment requirements, freeing up valuable time for other business activities. SBR simplifies business-to-government reporting by:
- removing unnecessary or duplicated information from government forms
- using business software to automatically pre-fill forms
- adopting a single reporting language, based on international standards and best practice
- making financial reporting a by-product of natural business processes
- providing an electronic interface to agencies directly from business software, similar to an electronic postal system, which will also provide validation and lodgment acknowledgment
- providing a single secure online sign-on, AUSkey, for online lodgment with all participating agencies.
Adoption of SBR is voluntary and no legislative changes will occur as a direct result of the initiative.
SBR-enabled software provides you with more ways to deal with us online. When using SBR-enabled software, you can complete a range of ATO forms and then securely lodge them online directly from your financial, accounting or payroll software. These forms include:
- Activity statement (BAS & IAS)
- Fringe benefits tax (FBT) return
- PAYG payment summaries including
- Employment termination payment summary data record
- Superannuation income stream payment summary data record
- Superannuation lump sum payment summary data record
- Individual Non-business
- Business and personal services income.
- Tax file number (TFN) declaration
- Company income tax return and associated schedules including
- capital allowances schedule
- capital gains tax (CGT) schedule
- consolidated groups losses schedule
- dividend and interest schedule
- losses schedule
- research and development tax concession schedule
- schedule 25A
- thin capitalisation schedule
- personal services income schedule
- interposed entity election or revocation
- non-individual pay as you go (PAYG) payment summary schedule
- Partnership tax return and associated schedules
- capital allowances schedule
- interposed entity election or revocation
- personal services income schedule
- schedule 25A
- non-individual PAYG payment summary schedule
- rental schedule for partnerships and trusts
- Trust tax return and associated schedules
- capital allowances schedule
- CGT schedule
- family trust election, revocation or variation
- interposed entity election or revocation
- losses schedule
- non-individual PAYG payment summary schedule
- rental schedule for partnerships and trusts
- schedule 25A
- personal services income schedule
- Fund income tax return and associated schedules
- capital allowances schedule
- schedule 25A
- CGT schedule
- losses schedule
- non-individual PAYG payment summary schedule
- thin capitalisation schedule
- Self-managed superannuation fund annual return and associated schedules
- capital allowances schedule
- CGT schedule
- losses schedule
- non-individual PAYG payment summary schedule
- family trust election, revocation or variation
- interposed entity election or revocation.
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Software providers are progressively SBR-enabling software and forms. Find the product register at www.sbr.gov.au. Before purchasing or upgrading your software, make sure that the software is SBR enabled and includes the forms you require.
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Is your software SBR-enabled?
Software providers have the choice of SBR-enabling any or all of the forms for SBR.
If you would like to lodge any of the ATO forms listed above through your software, you will need to check with your software provider to see if they are enabling that particular form. Alternatively check the product register at www.sbr.gov.au
You need an AUSkey to lodge using SBR. Your AUSkey also gives you access to our portals (business, tax agent or BAS agent) and to electronic commerce interface (ECI).
We recommend registering for an AUSkey and installing it prior to lodging using your SBR-enabled software. This ensures you are set up and ready to start lodging without interruption.
Where do I register for an AUSkey?
Visit www.abr.gov.au/auskey to:
- register for an AUSkey
- learn more about AUSkey
- find out which other government agencies accept AUSkey.
More information about SBR
Visit www.sbr.gov.au to learn about:
- the SBR program
- SBR-enabled software and forms
- other government agencies that are participating in SBR
- SBR product policy.
Read frequently asked questions about SBR.
More information about our online services
Find out more about other online services we have to help you meet your tax obligations and understand your entitlements.
Frequently asked questions
Is SBR replacing any other ATO lodgment channels?
No, SBR is an additional channel into ATO services and does not replace any existing channels.
Is SBR mandatory?
No, adoption of SBR is voluntary and no legislative changes will occur as a direct result of the initiative.
Who can use SBR?
SBR is available for users of SBR-enabled accounting, payroll or financial software as long as you have an AUSkey. This can be businesses of any size with an ABN and intermediaries. Software providers are progressively SBR-enabling software and forms. Before purchasing or upgrading your software, make sure that the software includes the forms you require.
Is data accessed by any non-ATO systems during an SBR lodgment?
No, no cross-agency data sharing occurs through SBR lodgment. This does not prevent information sharing, allowed by law, after lodgment.
Does SBR work on various operating systems?
You'll need to check the system requirements of your SBR-enabled software with your software provider.
Can I make payments through SBR?
No, please see payment method.
Does an activity statement get pre-filled?
As with paper and the ATO portals, some information is pre-filled on the activity statement (such as name, address, certain rates and amounts for some obligations). Your software package may also populate fields directly from your accounts.
If you think the pre-filled information supplied by the ATO is incorrect you may (for some fields such as rates and amounts) change them before you lodge. Where you believe the data should be different and SBR won't allow you to change it, you can visit online services for more information.
Does SBR let me register obligations?
No, however with your AUSkey you can access our portals (business and tax agent portals only) to add some obligations.
What software packages are SBR-enabled?
Check with your software provider to ask whether they will develop SBR-enabled software and when it is likely to happen. It is also important to find out what forms are being included in the package as these may vary from product to product.
A list of certified SBR-enabled software can be found at www.sbr.gov.au
Which activity statement forms are in scope?
All activity statements are in scope with the exception of BAS H and BAS Q.
Is there a cost involved to upgrade my existing software to an SBR-enabled version?
Please check with your software provider to find out about any costs they may charge for upgrades.
Do software products provide all forms in scope for SBR?
Software providers may choose to include any or all forms in scope into their products. Make sure that the forms you require are included before purchasing or upgrading software.
What does the user interface look like?
The look and feel of the interface is up to the software provider. It would likely have a similar look and feel to the rest of your software package.
Do SBR forms look the same as in other channels?
The way a form looks in each software package is up to the software provider. The fields included may not be identical to fields on a paper form, however the data transmitted to us is the same.
Am I able to view my tax account details in my SBR-enabled software?
No, SBR is a preparation and lodgment channel.
You can access our portals (business or tax agent) using your AUSkey which allows you to view and manage your tax accounts (including transferring funds).
As a registered agent, do I need special authorisation to lodge on behalf of my clients when using SBR?
The rules for authorisation in SBR are the same as for other ATO channels, which vary by form:
- activity statement lodgments - the agent-client relationship must be registered with us before you can lodge on the client's behalf. You can register the agent-client relationship using Access manager (AM), accessed through the portals
- PAYG and TFN declaration lodgments - there is no requirement to register the agent-client relationship with us.
I am a registered agent, can I update my client's data through SBR?
Some forms allow updates to client data as part of the information captured (such as income tax returns). There is no separate function to update client details using SBR and we recommend you use the Tax Agent or BAS agent portal.
Can I update my details through SBR?
Some forms allow updates to your details as part of the information captured (such as income tax returns). There is no separate function to update your details (such as bank account, email or address) using SBR and we recommend you use the Business Portal.
Does SBR offer deferrals on online lodgments?
Yes, incentives such as deferrals for use of electronic channels are the same in SBR as in other channels. There are no additional incentives offered that are specific to SBR.
For details on the two-week activity statement deferral offer read terms and conditions.
Will I get a response to a lodgment?
Yes, a response is always sent to a lodgment with SBR - this will either be a confirmation that the lodgment has been accepted successfully or an error if the lodgment does not pass checks and validation, however depending on the software you use this may or may not be displayed to you.
Will I receive a message or an email when a lodgment is processed?
For a lodgment of an activity statement, a message will be returned detailing the outcome of the lodgment and processing status as part of the lodgment process. For some forms lodged on the SBR channel, a Notice of Assessment will be issued. For some forms, the processing outcome is not communicated unless there is a problem.
Will I still receive paper activity statements when I lodge through SBR?
Once you lodge your activity statement electronically you will no longer receive a paper activity statement. You will receive an email when the activity statement is available, detailing how you can retrieve your statement and lodge.
Will I still receive paper activity statements if I use a tax agent or BAS agent?
If you use a registered agent you will be notified as usual (either paper or via email if you have previously lodged electronically).
How long does it take for my activity statement to be processed?
Lodgment of activity statements through SBR occurs in 'real time', meaning that the results of the lodgment will be returned to you within a few seconds. If the lodgment cannot be processed immediately we will let you know.
Can I lodge an activity statement for a previous year or period through SBR?
Yes, you can lodge any activity statement going back to the start of GST (1/7/2000).
Can I revise my activity statement through SBR?
Yes, if the lodgment is allowed to be revised, you can do that using your SBR-enabled software. Note: not all activity statements are allowed to be revised. In some cases you may need to contact the ATO to conduct a revision.
I have an instalment activity statement but do not have an ABN - can I lodge using SBR?
No, if you don't have an ABN you cannot lodge using SBR. However, if you use an intermediary such as a registered tax agent BAS agent or authorised contact who has an ABN they are able to lodge on your behalf.
Can I lodge different types of PAYG reports together?
Yes, the limit of 100 payees on a single message can be a mixture of any of the PAYG forms in scope.
Can an amended fringe benefits tax (FBT) return be lodged through SBR?
Not yet, however online FBT amendments will be accepted by our systems soon, including through SBR. Please ensure that your SBR-enabled software includes FBT returns as part of the package before purchasing or upgrading.
Once a business has obtained an AUSkey, is there any other process they need to do to lodge to the ATO through SBR?
In some circumstances, businesses or intermediaries will need to set up authorisations with the ATO in order to lodge on the SBR channel. Failure to do so (where necessary) will result in an authorisation error when requesting an ATO service.
When a business/intermediary receives an email notification of the AUSkey being available, they will be directed to follow a link within the email to install the AUSkey. Once the AUSkey has been successfully installed, a link is provided on the ABR web page informing you that some government agencies require a business to link their AUSkey to government systems in order to interact.
More information about linking your AUSkey to the ATO.
Access to the Authorisation application is gained through one of the ATO Portals:
Is SBR replacing electronic lodgment service (ELS) as a lodgment channel?
No, ELS will continue to exist and systems that integrate with ELS can continue to do so.
Last Modified: Monday, 17 September 2012