Who can lodge a SERR report
EDP operators can either prepare their own reports or use third-party software.
All reports must be submitted as valid XML files using the SETP XML Schema to be accepted as successfully lodged.
If a report is incomplete or incorrectly formatted, it may be rejected. Any errors must be corrected before re-lodging.
Your relationship officer will contact you with guidance on how to fix and resubmit the report if needed.
For technical details, refer to the 'Technical Specifications' from the SERR software developers pageExternal Link.
When you need to lodge your report
Electronic Distribution Platform (EDP) operators are required to report twice a year:
- 31 January – for transactions between 1 July to 31 December
- 31 July – for transactions between 1 January to 30 June.
Lodgment channels
EDP operators may also authorise an intermediary to lodge reports on their behalf. Please refer to the appropriate ATO Online services lodgment channel for guidance.
Online services for business
If you're an EDP operator or an intermediary with an ABN, you must lodge via Online services for business.
What you’ll need:
- a Digital ID (myID)
- authorisation via the Relationship Authorisation Manager (RAM)
For more information, refer to Set up your access to Online services for business.
Steps to lodge:
- Log in to Online services for businessExternal Link.
- Select the entity and ABN.
- Go to ‘File transfer’ under the Lodgments menu.
Online services for non-residents
If you're an EDP operator or an intermediary without an ABN, lodge using an ATO Reference Number (ARN) via Online services for non-residents.
First-time reporters will receive an ARN during their initial lodgment.
What you’ll need:
- an AUSid account
- access to Online services for non-residentsExternal Link.
Steps to lodge:
- Log in to Online services for non-residentsExternal Link.
- Navigate to ‘File transfer’ under the Lodgments menu.
If you're experiencing issues with AUSid, refer to our troubleshooting guide or contact us for support.
Online services for agents
Tax agents representing an EDP operator can lodge reports via Online services for agentsExternal Link.
What you’ll need:
- a Digital ID (myID)
- authorisation via the RAM
- system settings that meet minimum requirements.
Steps to lodge:
- Log in to Online services for agents.
- Go to ‘File transfer’ under the Reports and Forms menu.
Validation report
Once your file is submitted, you’ll receive a receipt number (ATO reference) and a validation report. You can choose to receive email notifications to stay updated on your report’s status.
If your report contains errors or fails to process, you’ll be notified with instructions to correct and resubmit it.
More information
For more information see: