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ATO digital wholesale services

Digital service providers can access a range of digital wholesale services through Standard business reporting (SBR).

Last updated 3 December 2025

Many businesses use software packages to help manage their operations. Some software packages exchange data with us seamlessly via ATO developed application programming interfaces (APIs). For example, APIs allow users to submit business activity statement (BAS) and Single Touch Payroll (STP) information directly to us.

We support digital service providers (DSPs) by offering a wide range of digital wholesale servicesExternal Link through Standard Business Reporting (SBR). DSPs may provide a wide range of capabilities within their software, such as:

  • accounting
  • tax agent practice management
  • bookkeeping
  • payroll
  • STP sending service providers
  • superannuation gateways
  • self-managed super fund (SMSF) management.

Security requirements

DSPs must meet a set of security requirements before they can use our digital wholesale services. This ensures their systems have adequate security measures in place to protect the confidentially of taxpayer information and integrity of ATO systems.

Support for DSPs

Requirements for digital service providersExternal Link provides information about the minimum requirements DSPs need to meet to access our APIs and digital services.

Our Online services for DSPsExternal Link provides a secure environment for accessing support through the various stages of the software development lifecycle.

We have a wide range of services and support to help DSPs stay up to date with the latest news and find information they need, see Your practice – DSPs.

DSPs must meet DSP Operational Security Framework requirements to use our digital wholesale services through SBR.

From 31 January 2026, your software must use Transport Layer Security version 1.3 when interacting with ATO systems.

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