Administrators of Payment Systems Obligations (APSO)

This page contains information and artefacts for web services that enable administrators of payment systems to report the information about the business transactions that have been received via the electronic payments systems.

The web services deployed to date are:

The ATO provides a number of common artefacts and reference documents to support DSPs (such as the ATO Service Registry and the ATO Service Support Versioning Strategy). These can be found here.

Business transactions made through payment systems (EPMTSYSTX)

This specification is to be used in the development of software for the lodgement of Electronic Payment System Transactions (EPMTSYSTX) for the 2017-18 and subsequent financial years.

The Australian Taxation Office (ATO) requests and collects data from various financial institutions, third party and specialised payment providers relating to electronic sales of goods and services made by Australian businesses.  The data will be electronically matched with data held by the ATO with the aim to pre-fill a non-individual tax return and to identify businesses that are non-compliant with registration, reporting, lodgment and payment obligations under taxation law.


NameVersion NumberStatusSizePublished date
ATO EPMTSYSTX.0001 2017 Business Implementation Guide.pdf1.0Final93.7KB8 March 2018
ATO EPMTSYSTX.0001 2017 Package v1.1 Contents.docx1.1Final248KB15 March 2018
ATO EPMTSYSTX.0001 2017 Package v1.1.zip1.1Final258KB15 March 2018

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SBR ebMS3 webservices artefacts

The Australian Taxation Office has developed an ebMS/AS4 implementation extending on the SBR initiative to simplify Business to Government reporting obligations and aligning with the messaging standards chosen for Superannuation Reform. While this implementation replaces the existing SBR message wrapping, it does not replace the eXtensible Business Reporting Language (XBRL) body provided in SBR web services, in fact the ATO implementation of the new system reuses the existing SBR XBRL message body for the majority of the services provided in the new format.

The following information describes how to implement web services consuming the ebMS3/AS4 messaging standard (SBR ebMS3). 

  • SBR ebMS3 web service implementation guide
    The SBR ebMS3 web service implementation guide (WIG) describes common technical components and services that are re-used by all business services. The common services include whole of government gateways that expose services and supports the protocol for message exchange, standard message types, standard response time service levels, standard message structures, a security token service, and a standardised approach to handling business error conditions and transport exceptions.

    There is a separate SBR Core Services WIG. 
  • SBR ebMS3 software developer kit guide
    The SBR ebMS3 software developer kit (SDK) guide identifies the key components and functionality that comprise the SDK solution. Some of these components are re-used from the previously released SBR Core Services SDK and hence the reader is pointed to the reference for existing documentation. For the new components, this document will outline the usage details and the API specification (where applicable).
NameVersion numberStatusSizePublished date
SBR ebMS3 Web Services Implementation Guide.docx1.7Final1.96MB14 December 2017
SBR ebMS3 SDK Developer Guide.docx1.3Final1.80MB18 June 2015

SBR Core Service webservice

The web services components that are available online include:

  • Web Services Description Language (WSDL) files
  • Web Services Implementation Guide (WIG) 
  • Web services policy files
  • Security token message samples
NameVersion numberTypeSizePublished date
SBR web services implementation guide (WIG)2.2dPDF1.5MB18 February 2016
SBR web services description language (Java)  12.1 KB28 March 2013
SBR web services description language (dotnet)  10.2 KB28 March 2013

Last updated: 15 Mar 2018
Page ID: 43961