Show download pdf controls
  • FATCA – Small Reporter Tool user guide

    This guide helps reporters prepare a FATCA report using the ATO’s Small Reporter Tool (SRT) v1.0.

    On this page:

    Introduction

    This guide provides information to help Australian reporting financial institutions (RFI’s) complete and lodge their Foreign Account Tax Compliance Act (FATCA) report.

    FATCA reports must be lodged in eXtensible Markup Language (XML) format. The FATCA SRT allows reporters – who meet the criteria below – to input information into an Excel spreadsheet and convert the data into an XML file.

    The FATCA reporting period is a calendar year – 1 January to 31 December. Reports should be lodged by 31 July in the following year.

    Find out about:

    Who should use this guide

    The SRT should be used by Australian FATCA reporters with 50 or less reportable individual accounts and 50 or less reportable organisation accounts.

    Reports with more than 50 reportable individual and 50 organisation accounts will not be accepted.

    The SRT can also be used to submit a Nil report.

    At this stage the SRT is not available for MAC users. A communication will issue if this changes.

    How to use this guide

    Read this guide in conjunction with the FATCA XML Schema User Guide v2.0 (PDF, 1.15MB)This link will download a file.

    The tables below map the SRT cell reference and name to the FATCA Schema XML element and attribute name. To help you locate more detailed information about each element and its requirements, the relevant page number in the FATCA XML Schema User Guide v2.0 has also been provided.

    Regular updates

    Always refer to the online published version of the FATCA XML Schema User Guide and Small Reporter User Guide to ensure you have the most recent information.

    Feedback

    We welcome your feedback on the SRT and User Guide. Provide your feedback and suggestions to ato-dmi@ato.gov.au.

    Setting up the spreadsheet

    Download the SRT (XLSM, 5.80MB)This link will download a file from the ATO website.

    Save the SRT onto your computer. The spreadsheet is not compatible with MAC computers.

    Complete the SRT ensuring all required information is included in the following tabs:

    • Report information
    • Individual accounts
    • Organisation accounts

    Generate the report through the ‘Generate report’ tab. This creates an XML file.

    Save the XML file to your computer.

    How to lodge

    Lodge the file through the ATO portals using the File Transfer facility:

    Select Lodge file

    Select test or lodge – Files can be tested prior to lodgment to check whether there are any errors to be corrected before lodging.

    Follow the steps available at:

    At lodgment, a validation report will be produced advising whether the lodgment was successful or not.

    If successful an ATO reference number is provided. This confirms the report has been lodged to the ATO, however this does not confirm the Internal Revenue Service (IRS) has successfully processed the report. If the IRS advises the ATO of any errors we will contact you if corrective action is required.

    Backup of data

    It is the responsibility of the RFI to keep records as part of their FATCA reporting obligations. Submitted records may need to be re-supplied or referenced in the event of errors or amendments.

    Nil reports

    FATCA reporters with no reportable accounts can use the SRT to lodge a Nil report.

    To complete a Nil report all of the mandatory elements in the Report Information tab must be provided. Please also ensure you:

    • indicate this is a Nil report at cell C32
    • include Sponsor details if applicable
    • complete the Filer category
      • if reporting a Reporting financial institution only, Filer category must be completed at C26
      • if reporting a Sponsor, Filer category must be completed at C54 only
       
    • all other sections should be left blank.

    Generate the report through the ‘Generate report’ tab. This creates an XML file.

    Save the XML file to your computer.

    Lodge the file through the ATO portals using the File Transfer facility as explained under How to lodge.

    Completing the spreadsheet

    Do NOT copy and paste information into the spreadsheet as this will corrupt the template.

    Report information tab

    Report information tab – help completing the spreadsheet

    Cell ref

    Cell Name

    Schema XML Element Name

    FATCA User Guide Page

    Notes

    C3

    Sending company Id number*

    SendingCompanyIN

    19

    Must be the ReportingFI or Sponsor GIIN.

    C4

    Warning

    Warning

    20

    Nil

    C5

    Contact*

    Contact

    20

    Contact details of the ReportingFI used when errors are identified – max 200 characters.

    C6

    Corrected message identifier

    CorrMessageRefId

    21

    To be used for correction, void and amendment reports to link to the original reports.

    See also:

     

    C7

    Reporting period end date*

    ReportingPeriod

    21

    Use ‘YYYY-MM-DD’ format

    C8

    Message reference

    MessageRefId

    20

    Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports.

    *Mandatory element

    Reporting financial institution (RFI) – help completing the spreadsheet

    Cell ref

    Cell Name

    Schema XML Element Name

    FATCA User Guide Page

    Notes

    C10

    Name*

    Name

    37

    This is the name of the reporting financial institution

    C11

    Name type

    Name/NameType

    37

    Select from drop down menu

    C12

    Country of residence*

    ResCountryCode

    29

    Select from drop down menu

    C13

    Tax identification number TIN (GIIN)

    TIN

    30

    Must report the registered ReportingFI GIIN. A sponsor GIIN must not be reported in this cell (A Sponsor GIIN is identified by 'SP' within the GIIN format. If reporting for a Trustee Documented Trust (TDT) then this cell is left blank and the Sponsor details must be completed beginning at C3

    C14

    Tax identification number (ABN)

    ABN

     

    Enter the ABN of the ReportingFI

    C15

    Type

    AddressType

    26

    Select from drop down menu

    C16

    Country*

    CountryCode

    27

    Must be ‘AU’

    C17

    Country subentity (state or territory)

    CountrySubentity

    28

    State or Territory – for example NSW, QLD, ACT

    C18

    Street*

    Street

    28

      none

    C19

    District

    DistrictName

    28

    Not used for Australian addresses

    C20

    Building identifier

    BuildingIdentifier

    28

      none

    C21

    Suite identifier

    SuiteIdentifier

    28

      none

    C22

    Floor identifier

    FloorIdentifier

    28

      none

    C23

    Post office box

    POB

    28

      none

    C24

    Post code*

    Postcode

    28

      none

    C25

    City*

    City

    28

      none

    C26

    Filer category

    FilerCategory

    38

    Use FATCA602 for Australian ReportingFIs. If reporting a sponsor do not provide a FilerCategory in this cell

    C27

    Document type*

    DocTypeIndic

    23

    Select from drop down menu. For corrections, voids and amendments refer to FATCA Report errors

    C28

    Document reference

    DocRefId

    25

    Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

    C29

    Corrected message identifier

    CorrMessageRefId

    25

    Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA Report errors

    C30

    Corrected document reference identifier

    CorrDocRefId

    26

    Must be competed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA Report errors

    *Mandatory element

    Nil report – help completing the spreadsheet

    Cell ref

    Cell Name

    Schema XML Element Name

    FATCA User Guide Page

    Notes

    C32

    Nil report

    NoAccountToReport

    46

    Select from drop down menu

    C33

    Document reference

    DocRefId

    25

    Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

    C34

    Corrected message identifier

    CorrMessageRefId

    25

    Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA Report errors

    C35

    Corrected document reference identifier

    CorrDocRefId

    26

    Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA Report errors

    Sponsor – help completing the spreadsheet

    Cell ref

    Cell Name

    Schema XML Element Name

    FATCA User Guide Page

    Notes

    C37

    Type

    N/A

    43

    For Australian reporting choose Sponsor from the drop down menu.

    C38

    Name

    Name

    37

    Name of the Sponsoring Entity

    C39

    Name type

    Name/NameType

    37

    Select from drop down menu

    C40

    Country of residence

    ResCountryCode

    29

    Select from drop down menu

    C41

    Tax identification number (GIIN)

    TIN

    30

    Enter the GIIN of the Sponsoring Entity

    C42

    Tax identification number (ABN)

    ABN

    31

    Enter the ABN of the Sponsoring Entity

    C43

    Type

    AddressType

    26

    Select from drop down menu

    C44

    Country

    CountryCode

    27

      none

    C45

    Country subentity (state or territory)

    CountrySubentity

    28

      none

    C46

    Street

    Street

    28

      none

    C47

    District

    DistrictName

    28

      none

    C48

    Building identifier

    BuildingIdentifier

    28

      none

    C49

    Suite identifier

    SuiteIdentifier

    28

      none

    C50

    Floor identifier

    FloorIdentifier

    28

      none

    C51

    Post office box

    POB

    28

      none

    C52

    Post code

    Postcode

    28

      none

    C53

    City

    City

    28

      none

    C54

    Filer category

    FilerCategory

    38

    Choose FATCA607 (Sponsor) or FATCA609 (TDT Sponsor) only for Australia

    C55

    Document reference

    DocRefId

    25

    Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

    C56

    Corrected message identifier

    CorrMessageRefId

    25

    Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA Report errors

    C57

    Corrected document reference identifier

    CorrDocRefId

    26

    Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA Report errors

    Individual accounts tab

    Individual accounts tab – help to complete the spreadsheet

    Cell Ref

    Cell Name

    Schema XML Element Name

    FATCA User Guide Page

    Notes

    A3

    Account number*

    AccountNumber

    48

    If no account number is available use ‘NANUM’

    B3

    Account number type

    AccountNumber/Type

    48

    Select from drop down menu

    C3

    Closed

    AccountClosed

    49

    If reporting an account that has been closed or transferred in its entirety then complete this field

    D3

    Name type

    Name/NameType

    32

      none

    E3

    Title

    Title

    32

      none

    F3

    First name*

    FirstName

    32

      none

    G3

    Middle name

    MiddleName

    32

      none

    H3

    Last name*

    LastName

    33

      none

    I3

    Generation identifier

    GenerationalIdentifier

    32

      none

    J3

    Suffix

    Suffix

    32

      none

    K3

    General suffix

    GeneralSuffix

    32

      none

    L3

    Country of residence

    ResCountryCode

    29

    Select from drop down menu

    M3

    Tax identification number

    TIN

    30

    If account holder TIN is not available: for 2017 year reporting use 9 zeros (000000000). For 2018 year reporting onwards use 9 As (AAAAAAAAA). If no account holder TIN is supplied, date of birth should be supplied at Z3

    N3

    Country of issue

    TIN/Issuedby

    30

      none

    O3

    Type

    AddressType

    26

      none

    P3

    Country*

    CountryCode

    27

    Select from drop down menu

    Q3

    Country Subentity

    CountrySubentity

    28

      none

    R3

    Street*

    Street

    28

      none

    S3

    Building identifier

    BuildingIdentifier

    28

      none

    T3

    Suite identifier

    SuiteIdentifier

    28

      none

    U3

    Floor identifier

    FloorIdentifier

    28

      none

    V3

    District name

    DistrictName

    28

      none

    W3

    Post office box

    POB

    28

      none

    X3

    Post code*

    Post code

    28

      none

    Y3

    City*

    City

    28

      none

    Z3

    Date

    BirthDate

    34

    Date of Birth of account holder

    AA3

    City

    City

    34

    City the account holder was born

    AB3

    City Subentity

    CountrySubentity

    34

    State or territory the account holder was born

    AC3

    Country

    CountryCode

    34

    Country of birth

    AD3

    Former country name

    FormerCountryName

    34

    Former name of Country of birth if applicable – refer AC3

    AE3

    Account balance*

    Account balance

    53

    For explanation of required information refer to page 53 of the FATCA User Guide

    AF3

    Currency*

    AccountBalance/currCode

    53

    Select from drop down menu

    AG3

    Dividend

    PaymentAmt

    55

      none

    AH3

    Currency

    PaymentAmt/currCode

    55

      none

    AI3

    Interest

    PaymentAmt

    55

      none

    AJ3

    Currency

    PaymentAmt/currCode

    55

      none

    AK3

    Gross proceeds

    PaymentAmt

    55

      none

    AL3

    Currency

    PaymentAmt/currCode

    55

      none

    AM3

    Other payment

    PaymentAmt

    55

      none

    AN3

    Currency

    PaymentAmt/currCode

    55

      none

    AO3

    Document reference

    DocRefId

    25

    Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

    AP3

    Corrected message identifier

    CorrMessageRefId

    25

    Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA Report errors

    AQ3

    Corrected document reference identifier

    CorrDocRefId

    26

    Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA Report errors

    *Mandatory element

    Organisation accounts tab

    Organisation accounts tab – help to complete the spreadsheet

    Cell Ref

    Cell Name

    Schema XML Element Name

    FATCA User Guide Page

    Notes

    A4

    Account number*

    AccountNumber

    48

    If no account number is available use ‘NANUM’

    B4

    Account number type

    AccountNumber/Type

    48

    Select from drop down menu

    C4

    Closed

    AccountClosed

    49

    If reporting an account that has been closed or transferred in its entirety then complete this field

    D4

    Account holder type

     AcctHolderType

     51

      none

    E4

    Name type

    Name/NameType

    37

      none

    F4

    Name*

    Name

    37

      none

    G4

    Country of residence

    ResCountryCode

    35

    Select from drop down menu

    H4

    Tax identification number

    TIN

    36

    If the account holder TIN is not available: for 2017 year reporting use 9 zeros (000000000). For 2018 year reporting onwards use 9 As (AAAAAAAAA).

    I4

    Country of issue

    TIN/Issuedby

    36

      none

    J4

    Type

    AddressType

    26

      none

    K4

    Country*

    CountryCode

    27

    Select from drop down menu

    L4

    Country Subentity

    CountrySubentity

    28

      none

    M4

    Street*

    Street

    28

      none

    N4

    Building identifier

    DistrictName

    28

      none

    O4

    Suite identifier

    BuildingIdentifier

    28

      none

    P4

    Floor identifier

    SuiteIdentifier

    28

      none

    Q4

    District name

    FloorIdentifier

    28

      none

    R4

    Post office box

    POB

    28

      none

    S4

    Post code*

    Postcode

    28

      none

    T4

    City*

    City

    28

      none

    U4

    Name type

    Name/NameType

    37

    Substantial Owner (Controlling person) details

    V4

    Title

    Name

    37

    Substantial Owner (Controlling person) details

    W4

    First name

    FirstName

    32

    Substantial Owner first name

    X4

    Middle name

    MiddleName

    32

    Substantial Owner middle name

    Y4

    Last name

    LastName

    32

    Substantial Owner last name

    Z4

    Generation identifier

    GenerationalIdentifier

    32

      none

    AA4

    Suffix

    Suffix

    32

      none

    AB4

    General suffix

    GeneralSuffix

    32

      none

    AC4

    Country of residence

    ResCountryCode

    29

    Select from drop down menu

    AD4

    Tax identification number

    TIN

    30

    If no Substantial Owner TIN available: for 2017 year reporting use 9 zeros (000000000). For 2018 year reporting onwards use 9 As (AAAAAAAAA). If no Substantial Owner TIN is supplied, date of birth should be supplied at AQ4

    AE4

    Country of issue

    TIN/Issuedby

    29

    Select from drop down menu

    AF4

    Type

    AddressType

    28

      none

    AG4

    Country

    CountryCode

    28

      none

    AH4

    Country Subentity

    CountrySubentity

    28

      none

    AI4

    Street

    Street

    28

      none

    AJ4

    Building identifier

    BuildingIdentifier

    28

      none

    AK4

    Suite identifier

    SuiteIdentifier

    28

      none

    AL4

    Floor identifier

    FloorIdentifier

    28

      none

    AM4

    District name

    DistrictName

    28

      none

    AN4

    Post office box

    POB

    28

      none

    AO4

    Post code

    Post code

    28

      none

    AP4

    City

    City

    28

      none

    AQ4

    Date

    BirthDate

    34

    Date of Birth of Substantial Owner (Controlling person)

    AR4

    City

    City

    34

    City of Birth of Substantial Owner (Controlling person)

    AS4

    City subentity

    CountrySubentity

    34

    State or Territory of Birth of Substantial Owner (Controlling person)

    AT4

    Country

    CountryCode

    34

    Country of Birth of Substantial Owner (Controlling person)

    AU4

    Former country name

    FormerCountryName

    34

    Former name of Country of Birth of Substantial Owner (Controlling person)

    AV4

    Account balance*

    Account balance

    53

    For explanation of required information refer to page 53 of the FATCA User Guide

    AW4

    Currency*

    AccountBalance/currCode

    53

    Select from drop down menu 

    AX4

    Dividend

    PaymentAmt

    55

      none

    AY4

    Currency

    PaymentAmt/currCode

    55

      none

    AZ4

    Interest

    PaymentAmt

    55

      none

    BA4

    Currency

    PaymentAmt/currCode

    55

      none

    BB4

    Gross proceeds

    PaymentAmt

    55

      none

    BC4

    Currency

    PaymentAmt/currCode

    55

      none

    BD4

    Other payment

    PaymentAmt

    55

      none

    BE4

    Currency

    PaymentAmt/currCode

    55

      none

    BF4

    Document reference

    DocRefId

    25

    Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

    BG4

    Corrected message identifier

    CorrMessageRefId

    25

    Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA Report errors

    BH4

    Corrected document reference identifier

    CorrDocRefId

    26

    Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA Report errors

    * Mandatory element

    Unique report identifiers

    There are two types of unique identifiers used to ensure that any corrections, voids or amendments can be aligned to the correct report and account information:

    • Message reference (MessageRefId) – identifies the specific report and appears once (C8) in the Report information.
    • Document reference (DocRefId) – identifies the specific data element within the report and appears in
      • Report information (C28)
      • Nil Report (C33)
      • Sponsor (C55)
      • Individual accounts – column AO for each account reported
      • Organisation accounts – column BF for each account reported.
       

    These identifiers must be unique across all time and space, meaning they can only ever be used once. Each document reference within a report must be unique.

    In the SRT both these identifiers are automatically populated based on the Reporting Financial Institution’s GIIN (C13) or for Trustee documented trusts they are populated based on the Sponsor’s GIIN (C41).

    You will need to retain these identifiers as they are required if you need to correct, void or amend reports.

    FATCA report errors

    The SRT can be used to correct, void or amend reports. The Document type cell (C27) in the Report information tab is used to indicate the type of report being submitted. Here is a list of the FATCA report types and when they should be used:

    • FATCA1 (new data) – new data that has not previously been processed or voided
    • FATCA2 (correction) – corrected reports are only lodged when responding to a request from ATO staff to correct specific data. This would occur where there is an IRS record-level error notification
    • FATCA3 (void) – void reports are lodged to erase previously lodged reports after a request from ATO staff in response to specific errors in the original report. Reporters may also void a report at any time if they become aware of inaccurate information
    • FATCA4 (amendment) – amended reports are lodged to amend a previously lodged report that is later found, by you, to contain incorrect information. If, after lodging a report, you identify that some account holders were omitted from the report, you should lodge a new original report with just those omitted accounts and account information included. Reporters are able to amend a record in a previously lodged report at any time. This option is NOT to be used in response to an IRS error notification.

    These unique identifiers are required for corrections, voids or amendments:

    • The Message reference in a FATCA report has to be unique and can only ever be used once. When lodging a FATCA2, FATCA3 or FATCA4 report using the SRT, the Message reference will be automatically generated. Put the original report’s Message reference in the Corrected message identifier cells of the FATCA2, FATCA3 or FATCA4 report. There is only one Corrected message identifier (the Message reference from the original report), which is referenced multiple times within the FATCA2, FATCA3 or FATCA4 report.
    • Similarly, each Document reference has to be unique and can only ever be used once. When lodging a FATCA2, FATCA3 or FATCA4 report using the SRT the Document references in the report will be automatically generated. Put the original report’s Document references in the respective Corrected document reference identifier cells in the FACTCA2, FATCA3 or FATCA4 report. For example, put the Reporting financial institution Document reference from the original report into the Reporting financial institution Corrected document reference identifier cell in the FATCA2, FATCA3 or FATCA4 report.

    More information

    For more information on FATCA visit:

    Version Control

    Version number

    Date

    1.0

    05/09/2018

    Acronyms

    Term/Acronym

    Definition

    FATCA

    Foreign Account Tax Compliance Act

    XML

    eXtensible Markup Language

    RFI

    Reporting Financial Institutions

    SRT

    Small Reporter Tool

    Last modified: 10 Oct 2018QC 56991