Significant Global Entity Obligations (SGEO)

An entity is a Significant Global Entity (SGE) for an income year if it is:

  • a global parent entity with annual global income of A$1 billion or more, or
  • a member of a group of entities consolidated (for accounting purpose) where the global parent entity has an annual global income of A $1 billion or more.

This definition includes both:

  • Australian-headquartered entities (with or without foreign operations)
  • the local operations of foreign headquartered multinationals.

If global financial statements have not been prepared for the global parent entity, the Commissioner may make a determination that based on information available to him, the annual global income of the entity would be A$1 billion or more for the period.

Please visit the SGE page for more information.

Country-by-Country (CbC) Reporting

Country-by-Country (CbC) Reporting is part of a broader suite of international measures aimed at combating tax avoidance through more comprehensive exchanges of information between countries. CbC reporting implements Action 13 of the Organisation for Economic Cooperation and Development’s (OECD/G20) Base Erosion and Profit Shifting (BEPS) Action Plan.

For income years commencing on, or after, 1 January 2016, SGEs will need to provide the ATO with three statements within 12 months after the end of their income tax year. These statements are the:

  • CbC report
  • Master file
  • Local file.

Please visit the CbC page for more information.

CbC Reporting (2017)

NameVersion numberStatusSizePublished date
ATO CBC Reporting 2017 Package v1.0 Contents.docx1.0Final235KB13 July 2017
ATO CBC Reporting 2017 Package v1.0.zip1.0Final198KB13 July 2017

ATO Common Information Artefacts

The ATO has a number of documents that are common across all services and need to be read with any service specific artefacts.

Common artefacts are: 

  • ATO Service Registry (SR)
    The Service Registry lists all services and related messages offered over SBR Core Services and ebMS3 platforms. It also has dates when services are expected to be deployed into the External Vendor Test Environment (EVTE) and Production (PROD).
  • ATO Service Characteristics Risk Chart
    The Characteristics Risk Chart describes the way in which the ATO classifies APIs. This artefact needs to be read in conjunction with the Service Registry in order to understand how Risk Profiles have been allocated against Service Actions.
  • ATO Service Support Versioning Strategy
    The ATO Service Support Versioning Support PowerPoint outlines key concepts, life cycle states of a service, principles for supporting versions and the decommissioning process.
  • SBR ATO Site and Document Maps (SDMPS)
    The SBR ATO Site and Document Maps (SDMPS) spreadsheet contains site maps for ATO content on and SBR Share File (with links where possible),  ATO Acronyms/Initialisms with their full form name and the ATO High Level Document Map.
  • ATO Taxonomy Architecture and Naming Conventions
    The ATO Taxonomy Architecture and Naming Conventions document outlines the differences between ATO and SBR generated taxonomies, along with naming conventions for files.
  • ATO Common Business Implementation Guide (cBIG)
    The ATO Common Business Implementation Guide (cBIG) forms part of the broader suite of documents used by the ATO to describe the business context and client usage of the web services offered by the ATO through the SBR platform. The document also provides high level guidance and reference to additional documentation to assist software developers understand what is required at key points throughout the development lifecycle.
  • ATO Common Message Implementation Guide (cMIG)
    The ATO Common MIG (cMIG) forms part of the broader suite of documents used by the ATO to describe the way in which software developers must implement messages. In particular, it describes the ATO specific requirements to ensure those messages are both SBR and ATO compliant.
  • ATO Message Repository (MR)
    The ATO message repository (MR) contains the majority of ATO response messages. Some services have response messages packaged separately and these can be found within the service zip package.
  • ATO Taxpayer Declaration Guide (TPDec)
    This document provides guidance regarding the provision of taxpayer declarations in association with approved forms lodged to the ATO via SBR. It addresses the declaration to be given by the taxpayer to their tax agent prior to the Tax agents' submission of the approved form to the ATO. For further information about the declaration and signing statement made by a tax agent lodging via SBR refer to the ATO cMIG.
  • ATO XML Schema Generation Algorithm
    This document describes the algorithm used to generate XML Schemas from the Message Structure Table (MST) spreadsheet/s.  This algorithm will be applied to services produced from May 2017 onwards.
  • ATO Common Record Delimiter Validation Rules
    This document describes the validation that is applied to any message received in the eCommerce Bulk format.  These rules apply to messages received via the SBR2 platform or the ATO’s Bulk Data Exchange.  The format is covered in the ATO Common Message Implementation Guide.
NameVersion numberStatusSizePublished date
ATO Service Registry.xlsx2.05Living502KB2 November 2017
ATO Service Characteristic Risk Chart.ppt1.0Final144KB19 October 2017
ATO Service Support Versioning Strategy.docx1.1Final486KB31 August 2017
ATO Taxonomy Architecture and Naming Conventions.docx1.0Final233KB 31 August 2017
SBR ATO Site and Document Maps.xlsx2.0Final484KB31 August 2017
ATO Common Business Implementation Guide.docx0.1Draft766KB10 December 2015
ATO Common Message Implementation Guide.docx3.0Final2.48MB15 September 2016
ATO Message Repository.zip2.68Living305KB16 November 2017
ATO Taxpayer Declaration Guide.docx3.0Final290KB21 September 2017
ATO XML Schema Generation Algorithm.docx1.0Final261KB31 August 2017
ATO Common Record Delimiter Validation Rules.xlsx1.0Final56KB15 June 2017

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.docx1.5Final2.06MB16 March 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: 20 Jul 2017
Page ID: 45050