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Reporting of shares and units transactions

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

Last updated 20 April 2021

We collect information from each entity involved in the transfer of a share or unit. You will need to report to us if you are:

  • a market participant within the meaning of section 761A of the Corporations Act 2001
  • a company listed on an Australia financial market
  • the trustee of a unit trust
  • other trustees including licensed custodians, financial advisors and family members
  • the Australian Securities and Investment Corporation (ASIC).

Investor directed portfolio services (IDPS) and IDPS-like products had an exemption from reporting in the 2017–18 financial year. From 1 July 2018, you must collect the required information and report this to us by 31 October 2019.

Details you must report

We require certain information when you are reporting shares and unit transactions.

Market participant

If you are a market participant you only need to report the identifying details of your clients in the Transfer of shares and units market participant (TSUMP) reportExternal Link. You can lodge your report in flat file or XML.

Listed entities and unit trusts

If you are a listed entity or a unit trust you can report using the AIIR v12 or the Transfer of Shares and Units Listed Entity (TSULE) reportExternal Link in flat file.

Details you need to report are:

  • corporate actions including
    • cost base adjustments
    • listings and delistings
    • liquidations
    • name changes
  • client identity information
  • trade transactional information.

Managed funds

If you are a managed fund you need to report both the identity and transactional information through the AIIR v11 or v12.

Reporting nil lodgments

You are not required to lodge if you do not have any transfers to report for a period.

Transfers you do not need to report

You do not need to report transfers of shares and units:

  • for non-individual wholesale clients within the meaning of Chapter 7 of the Corporations Act 2001 – you must report on individual investors regardless of whether they are sophisticated investors or wholesale investors
  • provided through the employee share schemes (ESS) annual report
  • relating to unlisted companies or transactions that occur on markets that do not provide data to ASIC under their market integrity rules
  • where you are a trustee and the information will be reported by another entity in their report with the correct details of the beneficiary of the trust
  • where a trust has less than 10 beneficiaries and the total market value of the assets is less than $5 million or where the trustee is not required to hold an Australian financial services licence
  • that are not shares and units in unit trusts – for example, options, notes or hybrids.

These exclusions are set out in Legislative instrument F2018L00473External Link.

Lodging your report

If you are lodging a TSUMP or TSULE you need to report by 31 July for the previous financial year. You can lodge bi-annually if you prefer.

If you are reporting through the Annual investment income report (AIIR) you need to lodge by 31 October for the previous financial year.

You must lodge your report through Online services for business using the File transfer function.

See also:

To access Online services for business you need a myGovID. Register at Link

Accessing the test facility

You can test your file in the production facility in Online services for business by selecting the Test your file option.


You can apply for an exemption from reporting by emailing

In your application you should provide detail on why you are seeking an exemption.

In limited circumstances we may provide an exemption from lodging a report or agree to receive the information through a simpler method for a reporting period.

In your application you should provide details including:

  • why you have difficulty in reporting
  • the number of retail and wholesale individual clients you have
  • the volume and value of transactions.


If you are unable to lodge your report by the due date, you should apply for an extension before the due date.

You can request an extension of time to lodge through Online services for business or Online services for agents:

  1. create a new message
  2. select View more topics and Lodge report
  3. select Annual Investment Income Report extension of time
  4. Complete all relevant information including the following details in the message field    
    • ABN
    • investment body name
    • reason for the request
    • date by which you will be able to supply the AIIR report
    • financial year of the request
    • number of retail and wholesale individual clients you have
    • volume and value of transactions.

If we grant an extension, we will provide confirmation and the new expected lodgment date through Online services for business.

Generally, further extensions after the set date will not be granted.

Penalties for not reporting

We will work with you to help you understand your reporting obligations and ensure you have access to all the information you need to prepare and lodge your report.

Penalties may apply if you fail to lodge your report by the due date each year and you do not apply for an extension of time to report.

We will not penalise you for genuine errors or omissions but a penalty may apply for intentionally false statements.

See also: