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  • Common Reporting Standard – user guide for the Small Reporter Tool

    This guide is to assist reporters to prepare a Common Reporting Standard (CRS) report using our Small Reporter Tool v1.2 (XLSM, 5.71MB)This link will download a file.

    On this page:

    Introduction

    This guide provides information to assist Australian Reporting Financial Institutions (RFI’s) complete and lodge the CRS report.

    CRS reports must be lodged in XML format. This solution allows reporters, who meet the criteria below, to input information into an Excel spreadsheet which will then convert the data into an XML file.

    The CRS came into effect on 1 July 2017 with the first report due by 31 July 2018. The first report contained data from 1 July 2017 to 31 December 2017. After this period reports are to include data from 1 January to 31 December and will be due annually, by 31 July in the following year.

    On this page:

    Who should use this guide

    Australian CRS reporters with 50 or less individual and 50 or less organisation accounts or those who wish to provide a nil report.

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

    Files containing more than 50 reportable individual and 50 reportable organisation accounts cannot be accepted.

    How to use this guide

    Read this guide in conjunction with the CRS user guide version 2.0 available on the OECD website. The tables below map the spreadsheet cell reference and name to the CRS Schema XML element and attribute names. To assist you in locating more detailed information on each element, and its requirements, the relevant page number in the CRS user guide has also been provided.

    Regular updates

    Always refer to the online published version of the CRS and Small Reporter Tool user guide to ensure you have the most recent information.

    Feedback

    We welcome your feedback on the Small Reporter Tool and user guide. Provide your feedback and suggestions to CRS@ato.gov.au

    Setting up the spreadsheet

    Download the spreadsheet (XLSM, 4.7MB)This link will download a file from our website.

    Save the spreadsheet onto your computer. The spreadsheet is not compatible with MAC computers at this stage.

    Fill in the spreadsheet 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.

    Lodge the file online, see How to lodge below. Note, this tool will generate the required wrapper header for lodgment online.

    How to lodge

    The CRS report can be lodged through:

    File transfer

    Your XML CRS file is lodged through the file transfer facility.

    In the Business Portal:

    • select Lodge file from the left menu
    • select test or lodge – files can be tested before lodgment allowing for any errors to be corrected.

    In Online services for agents:

    • from the Agent Homepage select Reports and forms
    • select File Transfer
    • select Lodge file
    • select test or lodge – files can be tested before lodgment so any errors can be corrected before submitting.

    See also:

    A validation report will then be produced informing whether the lodgment was successful or not.

    If successful, an ATO reference number is provided. This confirms the report has been lodged with us, however this does not confirm the overseas receiving jurisdiction has successfully processed the report. If another jurisdiction advises us of errors in the file we may contact you.

    Backup of data

    It is the responsibility of the investment body to keep effective records as part of their tax reporting obligations. You should keep backups of data supplied to us so that data can be re-supplied if necessary.

    Nil reports

    There is no requirement for RFIs to lodge a nil CRS report. However, lodging a nil report will help us monitor CRS compliance and may reduce the need for queries.

    To complete a nil report all of the mandatory elements in the Report information tab must be provided.

    Nil reports

    Cell ref

    Cell name

    Content (example only)

    C2

    Sending company Id number*

    999999992

    C5

    Message type indicator*

    CRS703 – No data to report

    C6

    Reporting period end date*

    2017-12-31

    C7

    Unique message identifier*

    User generated reference for your records e.g. xxxx01

    C8

    Message reference

    Automatically generated

    C24

    Document type*

    OECD1 – New Data

    C25

    Unique document identifier*

    User generated reference for your records e.g. nilfri2

    C26

    Document reference

    Automatically generated

    C27

    Corrected document reference identifier

    BLANK

    Individual and Organisation accounts tabs must be blank.

    Completing the spreadsheet

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

    Report information

    Report information

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    C2

    Sending company Id number

    SendingCompanyIN

    -

    232

    Use either ABN, GIIN or TFN

    C3

    Warning

    Warning

    -

    233

    -

    C4

    Contact

    Contact

    -

    234

    Include name, email and phone number

    C5

    Message type indicator

    MessageTypeIndic

    -

    234

    Select the message type from the drop down list

    C6

    Reporting period end date

    ReportingPeriod

    -

    235

    YYYY-MM-DD e.g. 2017-12-31

    C7

    Unique message identifier

    MessageRefId

    -

    234

    See Unique Identifier section below

    C8

    Message reference

    MessageRefID

    -

    234

    See Unique Identifier section below

    C10

    Name

    Name

    -

    235

    -

    C11

    Country of residence

    ResCountryCode

    -

    235

    Must be AU

    C12

    Tax identification number

    IN

    -

    243

    Automatically generated

    C13

    Country of issue

    CountryCode

    issued by

    239

    Automatically generated

    C14

    Type

    AddressType

    -

    240

    Select the address type from the drop down list

    C15

    Country

    CountryCode

    -

    239

    Select the country from the drop down list

    C16

    Country subentity

    CountrySubentity

    -

    241

    State or territory e.g. NSW, QLD, ACT

    C17

    Street

    Street

    -

    240

    -

    C18

    Building identifier

    BuildingIdentifier

    -

    240

    -

    C19

    Suite identifier

    SuiteIdentifier

    -

    240

    -

    C20

    Floor identifier

    FloorIdentifier

    -

    240

    -

    C21

    Post office box

    POB

    -

    241

    -

    C22

    Post code

    PostCode

    -

    241

    -

    C23

    City

    City

    -

    241

    -

    C24

    Document type

    DocTypeIndic

    -

    253

    Select the document type from the drop down list

    C25

    Unique document identifier

    DocRefID

    -

    254

    See Unique identifier section below

    C26

    Document reference

    DocRefID

    -

    254

    Automatically generated

    C27

    Corrected document reference identifier

    CorrDocRefID

    -

    254

    Only used when correcting or deleting a previously submitted report

    Individual accounts

    A2:E2 Account details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    A3

    Account number

    AccountNumber

    -

    245

    -

    B3

    Account number type

    AccountNumber

    AcctNumberType

    246

    -

    C3

    Closed

    AccountNumber

    ClosedAccount

    246

    -

    F2:M2 Name

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    D3

    Name type

    NamePerson_Type

    xnlNameType

    237

    -

    E3

    Title

    Title

     -

    238

    -

    F3

    First name

    FirstName

    xnlNameType

    238

    -

    G3

    Middle name

    MiddleName

    xnlNameType

    238

    -

    H3

    Last name

    LastName

    xnlNameType

    239

    -

    I3

    Generation identifier

    GenerationIdentifier

    -

    239

    Name suffix e.g. JNR

    J3

    Suffix

    Suffix

    -

    239

    Name suffix e.g. DR

    K3

    General suffix

    GeneralSuffix

    -

    239

    Name suffix e.g. PHD

    N2:P2 Account holder details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    L3

    Country of residence

    ResCountryCode

    -

    236

    -

    M3

    Tax identification number

    TIN

    -

    237

    Overseas tax identification number

    N3

    Country of issue

    CountryCode

    issuedBy

    239

    Country that issued the tax identification number

    Q2:AA2 Address

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    O3

    Type

    AddressType

    240

    -

    P3

    Country

    CountryCode

    239

    -

    Q3

    Country subentity

    CountrySubentity

    241

    State or territory e.g. NSW, QLD, ACT

    R3

    Street

    Street

    240

    -

    S3

    Building identifier

    BuildingIdentifier

    240

    -

    T3

    Suite identifier

    SuiteIdentifier

    240

    -

    U3

    Floor identifier

    FloorIdentifier

    240

    -

    V3

    District name

    DistrictName

    240

    Not used for Australian addresses

    W3

    Post office box

    POB

    241

    -

    X3

    Post code

    PostCode

    241

    -

    Y3

    City

    City

    241

    -

    AB2:AF2 Birth details

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    Z3

    Date

    BirthDate

    241

    -

    AG2:AH2 Account details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    AA3

    Account balance

    AccountBalance

    -

    250

    AB3

    Currency

    AccountBalance

    currCode

    250

    AC2:AJ2

    Payment details

    -

    -

    -

    AC3

    Dividend

    PaymentAmnt

    -

    252

    AD3

    Currency

    PaymentAmnt

    currCode

    252

    AE3

    Interest

    PaymentAmnt

    -

    252

    AF3

    Currency

    PaymentAmnt

    currCode

    252

    AG3

    Gross proceeds

    PaymentAmnt

    -

    252

    AH3

    Currency

    PaymentAmnt

    currCode

    252

    AI3

    Other payment

    PaymentAmnt

    -

    252

    AJ3

    Currency

    PaymentAmnt

    currCode

    252

    AQ2:T2 Report details

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    AK3

    Document type

    DocTypeIndic

    253

    Select the document type from the drop down list

    AL3

    Unique identifier

    DocRefID

    253

    See Unique Identifier section below

    AM3

    Document reference

    DocRefID

    254

    Automatically generated

    AN3

    Corrected document reference

    CorrDocRefID

    254

    Only used when correcting or deleting a previously submitted report

    Organisation accounts

    A3:F3 Account

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    A4

    Account number

    AccountNumber

    -

    245

    -

    B4

    Account number type

    AccountNumber

    AcctNumberType

    246

    -

    C4

    Closed

    AccountNumber

    ClosedAccount

    246

    -

    D4

    Account holder type

    AcctHolderType

    -

    247

    -

    G2:V2 Organisation details G3:H3 Name

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    E4

    Name type

    NamePerson_Type

    -

    244

    F4

    Name

    Name

    nameType

    244

    G2:V2 Organisation details I3:K3 Account holder details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    G4

    Country of residence

    ResCountryCode

    -

    243

    -

    H4

    Identification number

    IN

    -

    243

    Overseas Tax identification number

    I4

    Country of issue

    IN

    issuedBy, INType

    242

    Country that issued the Tax identification number

    G2:V2 Organisation details L3:V3 Address type

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    J4

    Type

    AdressType

    240

    -

    K4

    Country

    CountryCode

    243

    -

    L4

    Country subentity

    CountrySubentity

    241

    State or territory e.g. NSW, QLD, ACT

    M4

    Street

    Street

    240

    -

    N4

    Building identifier

    BuildingIdentifier

    240

    -

    O4

    Suite identifier

    SuiteIdentifier

    240

    -

    P4

    Floor identifier

    FloorIdentifier

    240

    -

    Q4

    District name

    DistrictName

    240

    Not used for Australian addresses

    R4

    Post office box

    POB

    241

    -

    S4

    Post code

    PostCode

    241

    -

    T4

    City

    City

    241

    -

    W2:AX3 Controlling person W3:AD3 Name

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    U4

    Name type

    NamePerson_Type

    NameType

    237

    -

    V4

    Title

    Title

     

    238

    -

    W4

    First name

    FirstName

    xnlNameType

    238

    -

    X4

    Middle name

    MiddleName

    xnlNameType

    238

    -

    Y4

    Last name

    LastName

    xnlNameType

    239

    -

    Z4

    Generation identifier

    GenerationIdentifier

    -

    239

    Name suffix e.g. JNR

    AA4

    Suffix

    Suffix

    -

    239

    Name suffix e.g. DR

    AB4

    General suffix

    GeneralSuffix

    -

    239

    Name suffix e.g. PHD

    W2:AX3 Controlling person AE3:AH3 Controlling person details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    Notes

    AC4

    Type

    CtrlgPersonType

    -

    248

    -

    AD4

    Country of residence

    ResCountryCode

    -

    236

    -

    AE4

    Tax identification number

    TIN

    -

    237

    Overseas tax identification number

    AF4

    Country of issue

    CountryCode

    issuedBy

    239

    Country that issued the tax identification number

    W2:AX3 Controlling person AI3:AS3 Address

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    AG4

    Type

    AddressType

    240

    -

    AH4

    Country

    CountryCode

    239

    -

    AI4

    Country subentity

    CountrySubentity

    241

    State or territory e.g. NSW, QLD, ACT

    AJ4

    Street

    Street

    240

    -

    AK4

    Building identifier

    BuildingIdentifier

    240

    -

    AL4

    Suite identifier

    SuiteIdentifier

    240

    -

    AM4

    Floor identifier

    FloorIdentifier

    240

    -

    AN4

    District name

    DistrictName

    240

    Not used for Australian addresses

    AO4

    Post office box

    POB

    241

    -

    AP4

    Post code

    PostCode

    241

    -

    AQ4

    City

    City

    241

    -

    W2:AX3 Controlling person AT3:AX3 Birth details

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    AR4

    Date

    BirthDate

    241

    -

    W2:AX3 Controlling person AY3:AZ3 Account details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page #

    AS4

    Account balance

    AccountBalance

    -

    250

    AT4

    Currency

    AccountBalance

    currCode

    250

    W2:AX3 Controlling person BA3:BH3 Payment details

    Cell ref

    Cell name

    Schema XML element name

    Schema XML attribute

    CRS user guide page number

    AU4

    Dividend

    PaymentAmnt

    -

    252

    AV4

    Currency

    PaymentAmnt

    currCode

    252

    AW4

    Interest

    PaymentAmnt

    -

    252

    AX4

    Currency

    PaymentAmnt

    currCode

    252

    AY4

    Gross proceeds

    PaymentAmnt

    -

    252

    AZ4

    Currency

    PaymentAmnt

    currCode

    252

    BA4

    Other payment

    PaymentAmnt

    -

    252

    BB4

    Currency

    PaymentAmnt

    currCode

    252

    W2:AX3 Controlling person BI3:BL3 Report details

    Cell ref

    Cell name

    Schema XML element name

    CRS user guide page number

    Notes

    BC4

    Document type

    DocTypeIndic

    253

    -

    BD4

    Unique document identifier

    DocRefID

    253

    See Unique Identifier section below

    BE4

    Document reference

    DocRefID

    254

    Automatically generated

    BF4

    Corrected document reference

    CorrDocRefID

    254

    Only used when correcting or deleting a previously submitted report

    Correcting reports

    If errors in the data are identified after the initial report has been lodged, a correction report must be submitted.

    The file must contain only new data (OECD1) or corrected or deleted data (OECD2/OECD3). You cannot mix new and corrected or deleted data within the same file. The Reporting Financial Institution and Account Report details are the only correctable elements in the schema. You must provide a new unique message identifier and unique document identifier in the Report information tab. Some of the mandatory elements in the Report information tab must be changed so they are different to the original report.

    How to correct Reporting Financial Institution details

    To correct the Reporting Financial Institution details in the Report information tab, update the following cells.

    Updating Reporting Financial Institution details

    Cell ref

    Cell name

    Content (example only)

    C5

    Message type indicator*

    CRS702

    C7

    Unique message identifier*

    Must be different to original identifier provided

    C24

    Document type*

    OECD2

    C25

    Unique document identifier*

    Must be different to original identifier provided

    C31

    Corrected document reference identifier

    Must match the document reference (C26) provided in the original report

    How to correct Account Reports

    To correct or delete Account Reports in the Individual accounts or Organisation accounts tab, update the following cells.

    Updating Account Reports

    Report tab

    Cell ref

    Cell name

    Content (example only)

    Report information

    C5

    Message type indicator*

    CRS702

    Report information

    C7

    Unique message identifier*

    Must be different to original identifier provided

    Report information

    C24

    Document type*

    OECD0

    Report information

    C25

    Unique document identifier*

    Must be same as original identifier provided

    Individual accounts

    AK

    Document type*

    OECD2 or OECD3

    Individual accounts

    AL

    Unique identifier*

    Must be different to original identifier provided

    Individual accounts

    AN

    Corrected document reference

    Must match the Document reference (AM) provided in the original report

    Organisation accounts

    BC

    Document type*

    OECD2 or OECD3

    Organisation accounts

    BD

    Unique identifier*

    Must be different to original identifier provided

    Organisation accounts

    BF

    Corrected document reference

    Must match the Document reference (BE) provided in the original report

    How to correct Reporting Financial Institution and Account Report details

    To correct the Reporting Financial Institution details in Report information tab and correct or delete Account Reports in the Individual accounts or Organisation accounts tab, update the following cells.

    Updating Reporting Financial Institution and Account Report details

    Report tab

    Cell ref

    Cell name

    Content (example only)

    Report information

    C5

    Message type indicator*

    CRS702

    Report information

    C7

    Unique message identifier*

    Must be different to original identifier provided

    Report information

    C24

    Document type*

    OECD2

    Report information

    C25

    Unique document identifier*

    Must be different to original identifier provided

    Report information

    C31

    Corrected document reference identifier

    This must match the Document reference (C26) provided in the original report

    Individual accounts

    AK

    Document type*

    OECD2 or OECD3

    Individual accounts

    AL

    Unique identifier*

    Must be different to original identifier provided

    Individual accounts

    AT

    Corrected document reference

    This must match the Document reference (AM) provided in the original report

    Organisation accounts

    BC

    Document type*

    OECD2 or OECD3

    Organisation accounts

    BD

    Unique identifier*

    Must be different to original identifier provided

    Organisation accounts

    BF

    Corrected document reference

    This must match the Document reference (BE) provided in the original

    Unique identifiers

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

    • Unique message identifier (MessageRefId) – identifies the specific report and appears once (C7) in the Report information tab.
    • Document reference (DocRefId) – identifies the specific data element within the report and appears in the  
      • Report information (C26)
      • Individual accounts in column AM for each account reported
      • Organisation accounts in column BE for each account reported.
       

    These elements must be unique across all time and space, meaning it can only ever be used once.

    In all CRS files the Unique message identifier and Document reference elements must be in the following format:

    • AUReportingYearAUSendingCompanyINUniqueReference for example  
      • AU2017AU12345679121RBF123
       

    This format has been built into the spreadsheet.

    The Unique message identifier is automatically populated based on the following:

    • AU – the reporter’s Country of residence
    • C8 – the reporting year reported in the Reporting period end date
    • AU – the reporter’s country of lodgment
    • C3 – Sending company Id number
    • C9 – Unique message identifier

    The Document reference is automatically populated based on the following:

    • AU – the reporter’s Country of residence
    • C8 – the year reported in the Reporting period end date
    • AU – the reporter’s country of lodgment
    • C3 – Sending company Id number
    • Unique document identifiers  
      • Report information C25
      • Individual accounts AL3 – AL52
      • Organisation accounts BD4 – BD53
       

    The Unique message identifier and Document reference will not automatically populate if the Sending company Id number is invalid. If this occurs you need to correct the ABN, TFN or GIIN in the Sending company Id (C2).

    More information

    For more information on the CRS visit:

    Version Control

    Version number

    Date

    1.0

    10/04/2018

    1.1

    09/10/2018

    1.2

    14/08/2019

    Acronyms

    Term/Acronym

    Definition

    CRS

    Common Reporting Standard

    XML

    eXtensible Markup Language

    RFI

    Reporting Financial Institutions

      Last modified: 20 Nov 2019QC 55152