Show download pdf controls
  • Community housing providers: reporting for affordable housing

    By 31 July each year (or the next business day if this date falls on a weekend), community housing providers (CHPs) must provide affordable housing certificates to property investors and an annual report to the ATO.

    On this page

    CHP eligibility and regulation

    CHPs provide rental housing to tenants who earn low to moderate incomes.

    CHPs may own some properties and also manage properties on behalf of investors, institutions and state and territory governments.

    For the purposes of the affordable housing discount on capital gains tax (CGT), an eligible CHP must be registered to provide community housing services under either:

    • a law of the Commonwealth or a state or territory
    • an Australian government agency.

    CHPs are regulated under the National Regulatory System for Community HousingExternal Link. This is monitored and enforced by state-based community housing registrars.

    Issuing affordable housing certificates

    As a CHP, you must issue affordable housing certificates:

    • annually, by 31 July immediately following the relevant income year
    • to each individual, trust, managed investment trust (MIT) or partnership that has an ownership interest in an affordable housing property under your management
    • with all the required information.

    You can issue affordable housing certificates in electronic or paper format.

    The investor needs the certificate to claim their affordable housing CGT discount.

    Information to include in the certificate

    You can create affordable housing certificates using either:

    Your affordable housing certificates must include:

    • details of the owner of the property. The owner may be an individual investor, trust, MIT or partnership
    • details of the property used to provide affordable housing
    • the number of days during the income year that the property was used or available for affordable housing
    • details of your CHP
    • a declaration confirming the status of the property and that it was exclusively managed by your CHP.

    Issuing certificates for prior years

    You need to issue certificates for all income years from 1 January 2018 in which properties under your management met the affordable housing conditions. This includes:

    • 2017–18 (but only for the period 1 January 2018 to 30 June 2018)
    • 2018–19
    • 2019–20.

    As the law for the affordable housing CGT discount did not pass until December 2019, there will be few properties requiring certificates for these years.

    Lodging your annual report

    For each income year that you issue affordable housing certificates, you must provide a CHP annual report to us.

    Your report:

    The requirement to lodge a CHP annual report applies to the 2020–21 and later income years. You do not need to submit reports for the 2018–19 or 2019–20 income years.

    Compiling your annual report

    CSV file format

    Your CHP annual report should be a comma separated values (CSV) file. This is a text file that uses a comma to separate the values. Each line of the file is a data record.

    You can create a CSV file from various business software products, such as Microsoft Excel.

    Information to include in your annual report

    The following is a list of the information that you may need to include in your CHP annual report.

    Not all the information is mandatory. However, your report must have sufficient detail to identify the entities involved.

    Intermediary details

    Include the details of the entity lodging the annual report (this may be a CHP or their tax agent):

    • Australian business number (ABN)
    • branch number
    • name
    • contact name
    • contact address
    • contact phone number
    • contact email address.
    Provider and report details

    Include the details of the CHP itself, and the report being lodged:

    • ABN
    • name
    • contact name
    • contact phone number
    • address
    • email address
    • reporting period start date and end date
    • financial year the report relates to
    • whether it is an original or replacement report
    • number of certificates issued during reporting period.
    Investor details

    Include the details of each investor that was issued with a certificate by the CHP (the investor may be an individual person, trust, partnership or MIT):

    • ABN
    • name
    • surname or family name
    • first name
    • date of birth
    • address
    • contact name
    • contact phone number
    • property managed by CHP ('Yes' or 'No')
    • number of days property used for affordable housing
    • property address
    • email address.
    Declaration

    Include a declaration that the report is true and correct with the following information:

    • full name of signatory
    • signatory position
    • tax agent registration number (if lodged by tax agent)
    • contact phone number
    • declaration
    • date authorised.

    Lodging online

    To lodge your CHP annual report:

    1. sign in to your CHP's account in Online services for business
    Online services for business
    1. select Lodgments > File transfer (find out how to use file transfer)
    2. attach and submit your CSV file.

    Alternatively, your CHP's tax agent can lodge the report through Online services for agents.

    Lodgment deadline and extensions

    Your CHP annual report should be lodged by 31 July (or the next business day if this date falls on a weekend) immediately following the relevant income year.

    If you need more time to lodge, phone us on 13 28 66 and provide the following information:

    • the CHP's name and ABN
    • the reasons for requesting an extension
    • the proposed new deadline for lodgment.
    Last modified: 11 Oct 2021QC 66947