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:

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	Annual investment income report (AIIR) Quarterly tax file number and Australian business number report (QTFN)
Australian financial institutions	Common Reporting Standard (CRS) reports Foreign Account Tax Compliance Act reports (FATCA)
All government entities	Taxable payments annual report (payments and grants)
State and territory revenue agencies	Real property transfers report (RPTR)
Private health insurers	Private health insurance reportExternal Link
Employers	PAYG withholding annual report Employee share scheme annual report
Businesses providing: Building and construction services Cleaning services Courier or Road Freight services Information technology (IT) services Security, investigation or surveillance services	Taxable payments annual report (payments and grants)
Electronic Distribution Platforms	Sharing Economy Reporting Regime
APRA-regulated super funds	Member contributions, lost members and unclaimed super
Market participants	Transfer of shares and units (Market Participant) report
Listed entities	Transfer of shares and units (Listed Entity) report or Annual investment income report (AIIR)
Managed funds	Annual investment income report (AIIR)
IDPS and IDPS like products	Annual investment income report (AIIR)
Trustees	Annual investment income report (AIIR)

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.

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