SERR report definitions and metadata
In this guide:
- suppliers are referred to as sellers
- EDP operators are referred to as the Reporter Platform.
Different types of suppliers and activities require different sets of information to be collected and reported under the SERR. The full list of reporting fields and codes is available in the SERR Business Implementation GuideExternal Link.
SERR report requirements
1. Platform details
Provide details of:
the EDP operators business information (ABN, contact details)
any intermediary involved in reporting (e.g. software providers or agents).
2. Supplier (seller) details
Provide details of each supplier using the platform. Requirements differ for individuals and non-individuals.
Individual suppliers
For individuals, using the platform, report their:
- personal details – first name, surname and date of birth
- contact details – address, email and phone number
- financial details – bank account information or identifiers
- activities details – start and end dates, activity code, transactions and amounts.
Non-individual suppliers
For businesses or other entities, report their:
- business details – ABN, ARN, TIN, business or trading name
- contact details – address, email and phone number
- financial details – bank account information or identifiers
- activities details – start and end dates, activity code, transactions and amounts.
3. Transaction details
Report details of:
- amounts paid
- GST
- fees
- commissions.
4. Property information
If applicable, report relevant property details where the supply involves Short-term accommodation (STA) or a fixed-location asset and the platform facilitates the supply.
Activity codes
Each transaction must assigned an Activity code which describes the type of supply. Some may also require an Activity sub-code for more detail. The full list codes is available in the SERR Business Implementation GuideExternal Link.
Current activity codes are:
- ride-sourcing or taxi services
- short term accommodation
- movable asset
- food delivery
- fixed location asset
- service
- other.
Building your SERR report
EDP operators and intermediaries must prepare their report in the approved format, which is a valid SETP XML SchemaExternal Link file.
The SERR for software developersExternal Link page is the central hub for accessing all key technical documentation and resources.
Our core technical resources, include:
- Technical Specification SHRNGECONTXBLPMTExternal Link – Defines the structure and requirements for submitting SERR reports. Resources include
- Business Implementation Guide – provides an overview of required labels and data elements used within a report
- ATO SHRNGECONTXBLPMT.0001 – includes: Message Structure Tables (MSTs), Validation rules, and XML Schema Definition (XSD) files.
- Bulk Data Exchange (BDE) ArtefactsExternal Link – Supports bulk data reporting. Resources include:
- Bulk Business Document Message (BBDM) wrapper
- XML BDE Implementation Guide
- Sample artefacts to assist in report creation and validation.
Reporting tips
Some fields are mandatory, others are optional or conditional, depending on the type of seller or transaction.
Make sure the data is accurate and formatted correctly to avoid delays or errors in processing.
The file size must be under 5GB. Any larger files must be compressed.
For more information, see: