FATCA – Small Reporter Tool user guide

This guide helps reporters prepare a FATCA report using the ATO's Small Reporter Tool v1.08.

Last updated 22 February 2023

This guide helps reporters prepare a FATCA report using the ATO’s Small Reporter Tool (SRT) v1.08.

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.

In this section

Who should use this guide
How to use this guide
Regular updates
Feedback
Setting up the spreadsheet
How to lodge
Backup of data
Nil reports

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.

Do not re-use a version of the SRT you have previously used. The SRT is updated periodically. Download an SRT for each report you create.

At this stage the SRT is not available for MAC users. We will issue a communication 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 FATCA – Small Reporter Tool 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

To set up the spreadsheet:

download the SRT (XLSM 5.80MB)This link will download a file
save the SRT onto your computer. The spreadsheet is not compatible with MAC computers.
turn on macros before filling out the SRT. Macros are needed for the SRT to auto populate certain fields and to generate the report.
complete the SRT ensuring all required information is included in the following tabs
- report information
- individual accounts
- organisation accounts
generate report – this creates an XML file.
save the XML file to your computer.

How to lodge

Lodge the file through ATO online services using the File Transfer facility in either:

Then select:

lodge file
test – files can be tested prior to lodgment to check whether there are any errors to be corrected before lodging
lodge.

Follow the steps available at:

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

In Online services for business, the link to Download validation report will open the report once it is available on the File transfer landing page.

If successful an ATO reference number is provided. This confirms the report has been lodged to the ATO. 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.

Then you:

generate report – this creates an XML file.
save the XML file to your computer.
lodge the file through ATO online services 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
Individual accounts tab
Organisation accounts tab

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 ^(Note 1)	SendingCompanyIN	19	Must be the ReportingFI or Sponsor GIIN.
C4	Warning	Warning	20	Nil
C5	Contact ^(Note 1)	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. Refer to FATCA report errors
C7	Reporting period end date ^(Note 1)	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.

^(Note 1) 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 ^(Note 1)	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 ^(Note 1)	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 ^(Note 1)	CountryCode	27	Must be ‘AU’
C17	Country subentity (state or territory)	CountrySubentity	28	State or territory – for example, NSW, QLD, ACT
C18	Street ^(Note 1)	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 ^(Note 1)	Postcode	28	none
C25	City ^(Note 1)	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 ^(Note 1)	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

^(Note 1) 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 ^(Note 1)	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 ^(Note 1)	FirstName	32	none
G3	Middle name	MiddleName	32	none
H3	Last name ^(Note 1)	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	Refer to FATCA news and updates for updated TIN Codes
N3	Country of issue	TIN/Issuedby	30	none
O3	Type	AddressType	26	none
P3	Country ^(Note 1)	CountryCode	27	Select from drop-down menu
Q3	Country Subentity	CountrySubentity	28	none
R3	Street ^(Note 1)	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 ^(Note 1)	Post code	28	none
Y3	City (Note 1)	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 ^(Note 1)	Account balance	53	For explanation of required information refer to page 53 of the FATCA User Guide
AF3	Currency ^(Note 1)	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

^(Note 1) 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 ^(Note 1)	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 ^(Note 1)	Name	37	none
G4	Country of residence	ResCountryCode	35	Select from drop-down menu
H4	Tax identification number	TIN	36	Refer to FATCA news and updates for updated TIN Codes
I4	Country of issue	TIN/Issuedby	36	Select from drop-down menu if the account holder is a US entity, otherwise leave blank
J4	Type	AddressType	26	none
K4	Country ^(Note 1)	CountryCode	27	Select from drop-down menu
L4	Country Subentity	CountrySubentity	28	none
M4	Street ^(Note 1)	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 ^(Note 1)	Postcode	28	none
T4	City ^(Note 1)	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 US TIN is available, refer to FATCA news and updates for updated TIN Codes
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 ^(Note 1)	Account balance	53	For explanation of required information refer to page 53 of the FATCA User Guide
AW4	Currency ^(Note 1)	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

^(Note 1) 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:

FATCA XML Schemas and Business Rules for Form 8966External Link – IRS website
Foreign Account Tax Compliance Act reporting – ATO website
email us at ato-dmi@ato.gov.auThis link opens in a new window

Acronyms
Term/Acronym	Definition
FATCA	Foreign Account Tax Compliance Act
XML	eXtensible Markup Language
RFI	Reporting Financial Institutions
SRT	Small Reporter Tool

QC56991

FATCA – Small Reporter Tool user guide

Introduction

Who should use this guide

How to use this guide

Regular updates

Feedback

Setting up the spreadsheet

How to lodge

Backup of data

Nil reports

Completing the spreadsheet

Report information tab

Individual accounts tab

Organisation accounts tab

Unique report identifiers

FATCA report errors

More information

Tools

Tax information for

Help and support