ato logo
Search Suggestion:

Third-party reporting

Learn about transactions entities report that may have tax or super impacts for others ('third-party' information).

Last updated 13 December 2022

How we use this information

The entities that are required to report to us include:

  • financial institutions
  • investment bodies
  • employers
  • health insurers
  • government agencies.

We use the information they report to:

  • provide better services for taxpayers – for example, prefilling individuals' online tax returns with their employment and investment income amounts
  • verify that taxpayers comply with their obligations, such as lodging tax returns and activity statements when required, and correctly declaring their income
  • maintain the integrity of the tax and super systems – for example, by verifying that the tax file numbers of investors are correctly recorded.
Common third-party reports

Reporting entity

Reporting obligations

Investment bodies


Australian financial institutions


All government entities


State and territory revenue agencies


Private health insurers




Businesses providing:

  • Building and construction services
  • Cleaning services
  • Courier or Road Freight services
  • Information technology (IT) services
  • Security, investigation or surveillance services

Electronic Distribution Platforms


APRA-regulated super funds


Market participants


Listed entities


Managed funds


IDPS and IDPS like products




Investment bodies are required to lodge an Annual investment income report in most circumstances.

Details for entities that need to report and lodge the transfer of a share or unit.

When investment bodies need to lodge quarterly TFN-ABN reports to us.

State and territory revenue collection agencies and titles offices to report on transfers of real property to us.

Information on completing and lodging a Foreign Account Tax Compliance Act (FATCA) report.

Common Reporting Standard (CRS) reports must be lodged by 31 July each year in the approved CRS XML Schema format.

Under the Sharing Economy Reporting Regime, electronic distribution platform operators must report certain transactions.

Detailed information about third party reporting.