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  • Businesses

    Our online services are quick, easy, tailored, and secure. They allow you to manage your business reporting and transactions at a time that is convenient for you.

    If you use a registered tax or BAS agent for your tax and superannuation matters, you can still access our online services.

    You can do most of your business reporting and transactions with us online using:

    Additionally, if you're a sole trader you can use Online services for Individuals and sole traders (accessed through myGov).

    Online services for business

    Online services for business allows businesses and approved self-managed super fund (SMSF) auditors, to engage with us online. The new service is streamlined and contemporary allowing you access at any time on multiple devices, including a smart device like your phone or tablet,.

    Our new system is in a public beta testing phase. This means you can provide feedback on Online services for business and help us make sure our new system continues to meet your needs.

    Log in to Online services for business

    You can use Online services for business for most of your business interactions with us, such as:

    • view, prepare, lodge and revise activity statements
    • view, prepare, lodge and revise Taxable payments annual report
    • create payment plans
    • switch between your businesses with a single log in
    • view statements of account and find your payment reference number (PRN)
    • manage your accounts and update your tax registration details (for example, add or cancel a role)
    • view your Single Touch Payroll reports
    • register for goods and services tax (GST) and pay as you go (PAYG) withholding
    • access new secure mail subjects
    • access the Small Business Superannuation Clearing House
    • view and print tax returns and income tax history (if you are a sole trader continue to use ATO Online)
    • customise your home page.

    On this page:

    Accessing Online services for business

    To access Online services for business you will need to sign in using myGovID. This is the same myGovID you used to log into the Business Portal.

    If you’re new to our online services, you will have to first set up your myGovID and then link it to your business in Relationship Authorisation Manager (RAM).

    More information:

    How to use Online services for business

    This information complements the prompts and help available throughout Online services for business. Additional help, relevant to the action you are performing, is available by selecting the Help button.

    Approved SMSF auditors will have access to various functions in this service depending on your permissions set-up in Access Manager.

    See also:

    Find out about:

    General functions

    Customise the home page

    Customising your home page lets you quickly access the functions most relevant to you. You can select up to eight quick links.  

    To change the quick links:

    • select the Customise home page button at the bottom of the home page
    • select or deselect the Quick links check box to choose what you want displayed.

    Switch ABN

    If you are an authorised contact for more than one entity, Online services for business allows you to switch between these entities without having to log in and out.

    By selecting Switch ABN in the top right-hand section of the screen a list of entities you are authorised to access will appear. Where there are more than 10 entities you can search this list by name or ABN.


    The notification section on the home page is used by us to alert you to actions required or information we are providing to you. These notifications are personalised to your myGovID login.

    To view a list of notifications, select the drop-down menu.

    There is a maximum of six notifications displayed at any one time.

    Notifications will be for your information or to action. You:

    • can dismiss information notifications at any time by selecting X
    • can't dismiss an action required notification until you have actioned it – select Action now and you will be taken to the relevant function to complete the action.

    For action

    The For action section on the home page displays a personalised view of lodgment and payment obligations.

    The Lodgments section will display lodgments that are upcoming and overdue. You can choose to view or prepare depending on the lodgment type.

    The Payment section will display your accounts with amounts owing to the ATO. Accounts will have an indicator where they are overdue or in a payment plan. A debit amount not yet due, or an account in a payment plan, will display a view link taking you to the accounts screen. An overdue account will display a pay link taking you directly to the payment screen.

    View your accounts

    The accounts summary displays a complete list of all accounts held with the ATO along with the payment reference number, any overdue amount and the account balance.

    To access an account, select the relevant link under the Account name.

    To filter the obligations that relates to an account, at the Itemised account screen:

    • select Filter    
      • time period – from date and to date or income tax year
      • process date order – displays list in the order transactions were processed by ATO
      • effective date order – displays list in the order the transaction was effective on the account (for amended or revised activity statements, the effective date shown will be the date the original transaction was due)
    • select Order date to sort from newest or oldest
    • select the check box to hide transactions which total zero.

    You can also pay outstanding amounts using the payment options hyperlink and following the options.

    Accounts and payments

    Payment plans

    You can make a payment plan online if the debt is under $100,000. At the Accounts and Payments menu:

    • select Payment plans
    • select Add 
    • select account for payment plan and the amount
    • select payment method and frequency
    • enter payment date, upfront payment and instalments then select Calculate payment plan 
    • select Next and review the payment plan
    • select the declaration then Submit
    • you will receive a message with a receipt number once the plan has been submitted successfully.

    For payment plans above $100,000 you will need to contact us.

    Watch: Create a payment plan

    Media: Create a payment plan Link (Duration: 2:29)

    Payment options

    From the Payments menu, you can:

    • view your payment options
    • obtain an electronic funds transfer (EFT) code
    • maintain your saved card details.

    You can download and print a payment slip when you access the payments screen from a specific account (for example an Activity statement account)

    To pay by credit or debit card for amounts between $1 and $20,000,000:

    • select credit or debit card
    • filter by amount type (debit balance, overdue, or all)
    • check the box beside the appropriate account in the Account details screen (the pre-filled amount to pay can be changed to any payment amount)
    • type your card details
    • choose to save the card details for future payments, this will not create a direct debit.

    Maintain your cards for future payments by selecting Manage credit/debit cards details. From here you can:

    • view your stored cards
    • add up to three cards for future use
    • update stored card details
    • delete stored cards.

    Note: Storing a card for future payments does not set up a direct debit arrangement.

    To pay by BPAY®:

    • your electronic fund transfer (EFT) code is needed to pay an account or you can quote the EFT code as your customer reference number (the EFT code is different for each account)
    • select BPAY from the Payment screen
    • at Account details, all valid accounts are listed with payment reference numbers
    • the Biller code is at the bottom of the screen.

    To pay by direct debit:

    • select Other payment methods from the Payment screen
    • all applicable accounts will be displayed along with the payment reference number and the account balance
    • ATO account details are displayed on the screen and can be printed.


    To request a transfer of a credit balance between accounts select Accounts and payments > Transfer request.


    To request a refund of a credit balance on an account select Accounts and payments > Refund request.


    Lodge a business or instalment activity statement

    Activity statements are available under For action or History. You can view, print and revise statements you've previously lodged in History.

    Activity statements that haven't been lodged are displayed as For action and can be accessed from the home page or from the lodgments menu.

    To complete your current activity statement:

    • select either  
      • Lodgments from For action
      • Activity statements at the Lodgments menu
    • select Prepare next to the statement
    • complete the mandatory details
    • you can lodge a nil business activity statement (BAS) from the Prepare activity statement screen by selecting Prepare as NIL
    • tick the declaration
    • select Save and exit to resume later or Lodge
    • a confirmation screen will present with a unique receipt ID – the screen can be printed or saved as a PDF
    • the total amount to pay will be presented on the screen with an option to pay now.

    To view the GST property credits account:

    • at the Lodgments menu
    • select GST property credits from the drop-down menu.
    • If no GST property credits exist, no records will display.

    View and print tax returns

    Online services for business allows you to view your lodgment history.

    Income tax returns that haven't been lodged are displayed in For action and can be viewed on the home page or from the Lodgments menu by selecting Income Tax.

    Lodged income tax returns are available to view and print at the Income tax screen. Select History then View details beside the tax return. Once the return is viewed you can choose to print or save as a PDF.

    What you need to report and how you lodge your income tax return for your business depends on your type of business entity.

    Find out about:

    Super guarantee charge statement

    To lodge the Super guarantee charge statement select Lodgments, reports and forms, and then Super guarantee charge statement.

    See also:

    Transfer balance account report

    To lodge the transfer balance account report, select Lodgements > reports and forms > Transfer balance account report.

    See also:

    Private rulings

    Apply for a private ruling within Online services for business

    Select Lodgments > reports and forms> Private ruling application

    See also:


    You can use Online services for business to lodge objections.

    Select Lodgments > reports and forms > Lodge an objection.

    See Also:

    File transfer

    Select File transfer from Lodgment menu.

    Files you are able to test or lodge are visible here.


    Single Touch Payroll - exemption and deferral requests

    This form allows you to submit requests for:

    • operational deferral
    • transitional deferrals
    • concessional reporting
    • recurring deferrals
    • exemptions
    • no requirement to report
    • finalisation declaration deferrals.

    When a form is submitted you will receive an ATO receipt ID and be advised whether the request has been accepted or has been sent for assessment.

    Small business superannuation clearing house

    To access, select Employees and then Small business super clearing house

    More information:

    Jobkeeper or JobMaker hiring credit

    To register or access the JobKeeper or JobMaker hiring credit select Employees and then JobKeeper or JobMaker Hiring credit

    JobMaker Hiring Credit

    To Register select Register button and complete mandatory fields.

    You will receive a receipt ID when you have lodged your request. Registration is not a confirmation of eligibility.

    More information:


    To Enrol select Enrol button and complete all mandatory fields

    More information:


    Add, update or cancel a tax type

    Online services for business allows you to manage the different types of tax your business is registered for.

    By choosing the Profile menu and selecting Tax registrations from the drop-down menu, you can add, update or cancel:

    • goods and services tax (GST)
    • income tax withholding (ITW - also known as PAYG withholding or PAYGW)
    • Luxury car tax (LCT)
    • Wine equalisation tax (WET)
    • Fuel tax credit (FTC).

    To add a tax type:

    • at Current registrations select Add 
    • select registration tax type from the drop-down menu
    • type the details as prompted
    • select Next 
    • review the summary
    • select the declaration then Submit.

    To update a tax type:

    • select Update next to the relevant account type to be updated
    • type the required updates
    • select Next 
    • review the summary
    • select the declaration then Submit.

    To cancel a tax type:

    • select Cancel next to the account type to be cancelled
    • type the date the cancellation takes effect and select the reason for cancellation
    • select Next 
    • review the summary
    • select the declaration and then Submit.

    See also:


    Access secure mail

    At the Communication menu select Secure mail to securely communicate with us.

    To send secure mail messages you will need:

    • a separate secure mail message for each subject
    • to ensure you attach all supporting documentation and that the attached documentation    
      • is a maximum of six files
      • is less than 6MB in size (per file)
      • is in a suitable format (doc, .pdf, .rtf, .xls, .tif, .jpg, .zip, .bmp, .png, .gif, .mpp, .ppt, .docx, .dotx, .xlsx, .xltx, .pptx, .potx, .ppsx.)
      • is not encrypted (for example, password protected)
      • doesn’t contain macros
      • doesn’t contain formulas (copying and pasting information from one spreadsheet to another may introduce unseen elements in your spreadsheet)
      • is not an executable file (common executable file extensions include .exe, .app, .vb, .scr)

    After sending your message, you will receive a receipt number.

    You can also:

    • view sent messages
    • reply to messages
    • allocate messages to other users (based on permissions)
    • delete messages
    • receive replies from us
    • select other inboxes based on permissions (personal inbox, other users and business inbox)
    • print messages
    • set up email notifications to your preferred email address to advise you when you receive messages to your Online services for business mailbox.    
      • select Email notification at the bottom of the inbox, type or update your email address
      • email notifications will always be from our trusted email address –  
    • track the progress of your messages    
      • use Your dealings in the Communications menu to track the progress of your interactions with us.

    Secure mail attachments

    Some actions will require you to complete and attach a form to your secure mail message. Those actions are listed below:



    Form to attach

    • Activity Statement
    • Debt and Lodgment
    • Income Tax
    • FBT


    Remission of general interest charge

    How to request a remission of interest

    • Activity Statement
    • Debt and Lodgment
    • Income Tax
    • FBT


    Remission of failure to lodge on time penalty

    Requesting remission

    • Debt and lodgment
    • Income tax


    Remission of shortfall interest charge

    How to request a remission of interest


    Excise Returns

    Excise return and instructions


    Product Stewardship for Oil (PSO) claim

    Product stewardship for oil program claim form


    GST Joint Venture Notification

    GST – joint venture – notification of forming, changing or cancelling (PDF, 345KB)This link will download a file

    Income Tax

    Amendment request

    What to include in your request

    Income Tax

    Certificate of Residency

    Requesting a certificate of residency or status


    Receiver/Manager appointed

    Appointment or cessation of a representative of an incapacitated entity


    Request for Documents

    Copies of tax documents request

    Petroleum Resource Rent Tax

    PRRT Return/Instalment lodgment

    PRTT return


    SMSF Auditor ACA bulk lodgment

    Audit complete advice (XLSX, 352KB)This link will download a file


    SMSF specific advice

    Request for self-managed superannuation fund specific advice


    SMSF Early engagement and Voluntary Disclosure

    SMSF regulatory contravention disclosure form


    Lodge SGC Statement

    SGC Statement spreadsheet version (XLS, 526KB)This link will download a file


    Lodge Super Guarantee Opt Out form

    Super Guarantee opt out for high income earners with multiple employers (PDF, 315KB)This link will download a file

    Approved Self Managed Super Fund auditors

    Log in to Online services for business

    Lodge an Auditor/actuary contravention report

    To lodge an Auditor/actuary contravention report:

    • select the Lodgments menu
    • select Reports and forms
    • select Auditor contravention report
    • select Prepare to start a new report or Resume to return to a previously saved report
    • complete all mandatory fields on the form    
      • at Events – reporting an event    
        • select Add to report an event, you can report up to six events
        • answer Event started before the audit period 
        • type start date of event
        • complete Describe the event and mitigating factors 
        • answer Contraventions fully rectified or trustees plan to fully rectify them 
        • enter Estimated completion date or date contraventions fully rectified 
        • if applicable, complete Planned or taken steps to rectify the contraventions
      • at Contraventions  
        • select from the sections or regulations contravened drop down menu
        • if applicable enter the maximum value of the contravention or regulation
        • answer contravention or regulation fully rectified?
        • if applicable enter the outstanding value
        • if applicable add another contravention
        • when finished select Save  
      • Events - other questions    
        • if applicable, answer the SMSF’s financial position question
        • if applicable, complete on what information did you base your opinion
        • if applicable, answer additional information
        • if applicable, complete provide details
        • select Next  
      • Summary    
        • check the declaration
        • select Submit.

    Forms can be saved and completed within 90 days.

    When the form is submitted successfully, a receipt number will be displayed, and you can choose to print or save a copy of the submitted form.

    You can print the form in draft mode by selecting File and print in your browser.

    Watch: Online services for business

    Media: Online services for business Link (Duration: 00:39)

    Lodge an Audit complete advice

    To lodge an Audit complete advice:

    • at the Lodgments menu
    • select Reports and forms
    • select Audit complete advice
    • complete the mandatory information on the form    
      • select financial year of audit
      • fund details    
        • type the fund’s ABN 
        • select Search, the fund’s name will be populated
      • auditor details type    
        • auditor’s first name
        • auditor’s last name
        • SMSF auditor number
        • phone number
        • mobile number
        • auditor's postal address
    • select the declaration and Submit.

    Watch: Online services for business

    Media: Online services for business Link (Duration: 00:39)

    Complete and lodge bulk Audit complete advices

    To complete the Audit Complete Advice bulk template:

    • download the template (XLSX, 352KB)This link will download a file to your device
    • complete the mandatory information on the template    
      • auditor details type    
        • audit firm name
        • audit firm ABN
        • first name
        • last name
        • phone or mobile number
        • auditor address
        • SMSF auditor number
      • fund details enter    
        • the fund ABN of SMSF you audited
        • name of SMSF
        • audit year
        • audit completion date
      • save the template as xls or xlsx (do not convert the completed template to a PDF).

    To lodge a bulk Audit complete advice:

    • at the Communication menu
    • select Secure mail from the drop-down menu
    • select New at the inbox
    • select the topic – Superannuation
    • select the subject – Approved SMSF Auditor ACA bulk lodgment
    • complete the mandatory information in the secure mail
    • attach the completed Audit complete advice bulk template
    • type your email address
    • type your contact details
    • select the declaration and Send.

    You will receive a receipt number once the mail is successfully sent.

    Watch: Online services for business

    Media: Online services for business Link (Duration: 00:39)

    Business Portal

    You can use the Business Portal to interact with us until it is decommissioned later in the year.

    Log in to Business Portal

    See also:

    Standard Business Reporting (SBR)-enabled software

    Standard Business Reporting (SBR) is a standard approach to online or digital record-keeping to simplify business reporting obligations. Digital service providers build SBR rules into business software to make it ‘SBR-enabled’.

    You can prepare and lodge reports to us directly from your SBR-enabled business software.

    If you use SBR-enabled software you can then report using information that's already captured as part of the day-to-day operations of your business.

    Credentials in SBR-enabled software

    Your SBR-enabled software uses a credential that allows you to securely submit information to us.

    When using cloud-based SBR software, you don't need to create this credential. Instead, your software provider will build it into your software.

    If you use desktop or locally hosted SBR-enabled software (not cloud); you'll need to create a machine credential using Relationship Authorisation ManagerExternal Link.

    See also:

    Providing feedback

    We know you are busy and appreciate your support to help us improve our online services. To provide feedback complete the Give us your feedback form in Online services for business. You can find it at the bottom of every page.

    Contact us

    For help within Online service for business during the public beta phone 13 28 66 between 8.00am and 6.00pm Monday to Friday and 10.00am and 2.00pm Saturday.

    For assistance with your tax and superannuation affairs, contact us.

    See also:

    Last modified: 18 Feb 2021QC 40955