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.

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.

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 (2018)

NameVersion numberStatusSizePublished date
ATO CBC Reporting 2018 Package v0.2 Contents.docx0.2Draft238KB17 May 2018
ATO CBC Reporting 2018 Package v0.2.zip0.2Draft216KB17 May 2018

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CbC Reporting (2017)

NameVersion numberStatusSizePublished date
ATO CBC Reporting 2017 Package v1.2 Contents.docx1.2Final236KB15 February 2018
ATO CBC Reporting 2017 Package v1.2.zip1.2Final200KB15 February 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: 17 May 2018
Page ID: 45050