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Reported transactions in ATO online

Information to help you to understand your reported transactions in ATO online services.

Last updated 6 March 2024

Overview

The Reported Transactions service in ATO online platforms allows you and your tax agent to view third-party data that we hold on taxable payments, government grants and business transactions received through payment systems.

Accessing reported transactions

These records give you transparency about the data that has been provided to the ATO about your business transactions and can help you meet your tax obligations.

While most businesses do the right thing, there are some businesses that are deliberately not reporting or under-reporting business income to us. This contributes to the shadow economy. We estimate that small businesses operating in the shadow economy cost the community more than $10.4 billion in unpaid tax every year.

The data will be available to view after we receive and process the information. You and your tax agent will be able to view and filter on current year plus the previous 3 years of data and download it in either CSV or HTML format.

You can access the Reported Transactions service through our ATO Online platforms. If you are a sole trader, you have a choice of using Online services for individuals or Online services for business. We’re also making the data available for tax agents of small businesses through Online services for agents (OSFA).

If you use:

This screen will show a list of financial years and the total number of reported transactions. If the ATO has not yet received any transactions, no information will be displayed.

To see information about these transactions:

  • Select the hyperlink of the type of transaction you'd like to view (for example, business transactions through payment systems or government grants). This will then display a list of the payers, the financial year, the total number of transactions, and the total dollar amount of the transactions.
  • You can select a specific financial year by selecting edit under time period.
  • Select the Search button to see the list of payer names.
  • For further information, select Payer name. This will then display all the transactions for that specific payer.
  • Online services for agents      
    • select a client
    • select Lodgments
    • select Client reports
    • select Reported transactions.

This information may help you meet your tax obligations however, you should cross check the information against your business records to ensure it is complete and correct.

Our information may be incomplete because:

  • an organisation has not supplied data yet
  • our processing has not been completed
  • we have received data that could not be matched to you with high confidence
  • the data did not pass all validation processing checks
  • the transaction date is the date the payer made the payment. If you report on an accrual basis, you’ll need to consider when the work was done rather than when the payment was received.

If you or your tax agent need to dispute the data, you can send us a message with the details by accessing the 'contact us' link on the page.

Reported transaction payment types

Use the information below to understand the different payment types available in the Reported Transactions service and description of data fields in your data download report.

Taxable payments

Payments reported to your business as a contractor for taxable payment reporting system services will include the following data fields:

  • Field name – description
  • Payer name – the full name of the business who made the payment
  • Payer Australian Business Number – an 11-digit number that identifies the business who made the payment
  • Financial year– the financial year the payment was made
  • Gross amount – the gross amount of the payment
  • GST amount – the amount of Goods and Services Tax (GST)
  • Tax withheld amount – the tax withheld amount.

Government grants and payments

Payments reported to your business for services and grants made by a government entity. The reported transactions will include the following data fields:

  • Field name – description
  • Payer name – the full name of the business who made the payment
  • Payer Australian Business Number – an 11-digit number that identifies the business who made the payment
  • Grant Program name – the full name of the grant program
  • May be non-assessable non-exempt – some of the grants are listed under legislation as non-assessable non-exempt (NANE) income. If a grant is considered NANE, then government entities can choose to provide additional information in their Taxable payments annual report (TPAR). The information provided in the TPAR will be displayed as yes, no or unsure based on their assessment of whether the grant type is listed as NANE. Some grant transactions will have no values as it is optional
  • Payment date – the date when the grant was issued
  • Gross amount – the gross amount of the payment
  • GST amount – the amount of Goods and Services Tax (GST).

Business transactions through payment systems

Payments made to your business from organisations that process transactions for a client through an electronic payment system will include the following data fields:

  • Field name – description
  • Payer name – the full name of the organisation who reported the payment
  • Customer reference number – unique business ID used by the organisation who reported to identify the business
  • Account held by – account holder name
  • Payment system account number – the payment system account number allocated to the business by the reporter that relates to the payment system description, for example      
    • BPAY payments – Biller ID
    • Merchant acquiring system – Merchant ID
    • Direct debit payments – APCA number, BECS ID or BUDS ID
  • BSB number – a 6-digit number used to identify the individual branch of an Australian Financial Institution
  • Client financial institution account number – the account identification number associated with your bank account
  • Period start – the start date for the transaction period. Format YYYY-MM. For example, 1 July 2021 will display as 2021-07
  • Net amount – the net sales amount (in the reported currency)
  • Currency code (Refer ISO4217 standards) – the currency of the transaction being reported.

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