ATO Automatic Exchange of Information (AEOI)

This page contains information and artefacts for Software Developers who have or are interested in developing web services for obligations under Australia’s participation in Automatic Exchange of Information (AEOI) regimes concerning the automatic exchange of financial account information with foreign jurisdictions.

The web services developed 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.

Common Reporting Standard (CRS)

The Common Reporting Standard (CRS) is the single global standard for the collection, reporting and exchange of financial account information on foreign tax residents. Under it, banks and other financial institutions will collect and report to us financial account information on non-residents. The CRS legislation received Royal Assent on 18 March 2016 and came into effect on 1 July 2017.

Please visit the CRS page for more information.

CRS.0001 (2017)

Name Version number StatusSize Published

ATO CRS.0001 2017 Package v1.0 Contents.docx




07 December 2017

ATO CRS.0001 2017 Package




07 December 2017

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Foreign Account Tax Compliance Act (FATCA)

The Foreign Account Tax Compliance Act (FATCA) is United States (US) legislation aimed at improving compliance with US tax laws. FATCA imposes certain due diligence and reporting obligations on Australian financial institutions (AFIs), and those of other non-US countries, to report US citizen or US tax-resident Account Holders to the US Internal Revenue Service (IRS). Australia and the US signed an intergovernmental agreement to implement FATCA (the FATCA Agreement). Under the FATCA Agreement, non-exempt AFIs need to register with the IRS and report to the ATO each year about certain Financial Accounts held with them by either: US citizens, US tax residents, specified US entities established in the US or controlled by US persons.

Please visit the FATCA page for more information.

FATCA.0001 (2017)

Name Version number StatusSize Published
ATO FATCA.0001 2017 Package v1.1 Contents.docx 1.1      Final 238KB 11 January 2018
ATO FATCA.0001 2017 Package 1.1      Final 65KB 11 January 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: 11 Jan 2018
Page ID: 45959