Work out what statement and reports you can lodge, file formats you can use and what to do if you are a digital service provider (DSP).
Statements and reports you can lodge
You can test and lodge the following statements using file transfer:
- Annual investment income report (AIIR)
- Business transactions through payment systems (BTTPS) report
- Common Reporting Standard (CRS) report
- Community housing provider (CHP) annual report
- Compassionate release of super notification
- Compassionate release of super notification for COVID-19
- Country-by-country (CBC) report
- Employee share scheme (ESS) annual report
- Foreign Account Tax Compliance Act (FATCA) report
- Local file and master file XML schema (LCMSF)
- Payment summary annual report (PSAR, also known as EMPDUPE)
- Payment variation advice (PVA) statement
- Private health insurance report (PHIR)
- Quarterly tax file number (QTFN) and Australian business number (ABN) report
- Real property transfers report (RPTR)
- Re-contribution of COVID-19 early release super amounts
- Remittance advice and recovery notice (RARN)
- Superannuation member contributions statement (MCS)
- Tax file number (TFN) declaration
- Taxable payments annual report (TPAR)
- Transfer balance account report (TBAR)
- Transfer of shares and units market participant (TSUMP) report
- Transfer of shares and units listed entity (TSULE) report
File format
To lodge a statement or report electronically, you need to create a file from your software in a format and version supported by our systems.
Most business managed software can produce files in the required format. The ATO product registerExternal Link provides a randomised list of commercially available software products, which have met the DSP Operational FrameworkExternal Link security requirements.
All products in the register are authorised to use ATO digital wholesale services and send data directly to the ATO or via a Sending Service Provider. For help generating the file from your software, contact your DSP.
You can't lodge scanned images or forms, screen prints, spreadsheets or word processing files (for example, .pdf, .doc, .xls, .jpg, .tif) through file transfer.
When you submit your file to us, it will be validated to ensure that it complies with the electronic reporting specifications. This is sometimes referred to as 'flat file' or 'fixed record length' format. Files in XBRL file format will be validated to ensure they comply with the Message Implementation Guide.
Statement or report |
Specification your software must comply with |
|---|---|
Annual investment income report |
Versions 10.0.2,11.0.1, 12.0.0,13.0.0, 13.0.1 and 13.0.2 |
Business transactions through payment systems report |
Version 1.0.1, 1.0.2 and 1.0.3 Version 1.0 (XML) |
Common reporting standard report |
Version 1.0 (XML) |
Community housing provider (CHP) annual report |
Blank report template (XLSX, 30KB)This link will download a file Example completed report (XLSX, 31KB)This link will download a file Example ready to lodge (XLSX, 11KB)This link will download a file |
Country-by-country report |
Version 1.0.1(XML) |
Employee share scheme report |
Version 3.0.0, 3.0.1 and 3.1.1 |
Foreign Account Tax Compliance Act report |
Version 2.0 |
Payment summary annual report (also known as EMPDUPE) |
Versions 12.0.0, 12.0.1, 13.0.0, 13.0.1, 13.0.2 |
Payment variation advice (PVA) statement |
Version 3.2.2, 3.2.3 and 3.2.4 |
Private health insurance report |
Version 3.0.0, 3.0.1 and 3.0.2 |
Quarterly TFN and ABN report |
Version 6.2.0 and 6.2.1 |
Real property transfer report |
Version 1.0.2, 1.0.3 and 1.0.4 Version 2.1 (XML) |
Re-contribution of COVID-19 early release super amounts |
Version 1.0.1 |
Superannuation member contributions statement |
Versions 10.1.1 and 10.1.2 |
Transfer balance account report |
Versions 1.0.2, 1.0.3, 1.1.3 and 1.1.4 |
Taxable payments annual report |
Versions 1.0.0, 1.0.1, 1.0.2 (Version 2.0.0 and 2.0.1 accepted for 2018 and future years) and 3.0.0 |
Transfer of shares and units - listed entities report |
Version, 1.0.2, 2.0.0 and 2.1.0 |
Transfer of shares and units - market participant report |
Version 1.1.0, 1.2.0 and 1.2.1 Version 2.0, 2.1 (XML) and 2.1.1 |
TFN declarations |
Versions 2.2, 2.3.1, 3.0.0, 4.0.0, 4.0.1 and 4.0.2 |
Test facility for software developers
If you're a DSP, use our file transfer test facility to validate and test files: