Tax Practitioner - Practice Management (TPPM)

This page contains information and artefacts for web services that enable a Tax Practitioner (TP) to manage their practice information with the ATO.

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.

The web services developed to date are:

  • Lodgment Program (LDGPRGM)
  • Manage Agent Trust (MAT)
  • Tax Practitioner Client Management Reports (TPCMR)

Lodgment Program (LDGPRGM)


Lodgment Program Statistics (LDGPRGM) service allows Tax Agents to:

  • Track current years progress towards meeting their lodgment program benchmarks for income tax and fringe benefit tax lodgments
  • View the previous two years income tax and fringe benefit tax lodgment outcomes

The web service messages are exchanged using the ATO ebMS3 protocol with the message payload constructed using the XML format.

LDGPRGM.0001 (2018)

Name Version number StatusSize Published date
ATO LDGPRGM.0001 2018 Package v1.0 Contents.docx 1.0 Final 229KB 26 April 2018
ATO LDGPRGM.0001 2018 Package v1.0.zip 1.0 Final 1.1MB 26 April 2018

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Manage Agent Trust (MAT)

The Manage Agent Trust (MAT) service allows a Tax Agent to create, maintain and remove a Tax Practitioner's trust account.

Upon providing details of their trust account, this will then enable the Tax Practitioner to receive the EFT reconciliation report which shows details of each EFT refund sent to the tax agent's or BAS agent's nominated trust account. Refer to the Tax Practitioner Client Management Reports MIG (TPCMR) for EFT reconciliation report for implementation details.

The web service messages are exchanged using the ATO ebMS3 protocol with the message payload constructed using the XBRL format.

MAT.0001 (2015)

Name Version number Status Size Published date
ATO MAT.0001 2015 Package v1.0 Contents.docx 1.0 Final 212KB 19 April 2018
ATO MAT.0001 2015 Package v1.0.zip 1.0 Final 366KB 19 April 2018

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Tax Practitioner Client Management Reports (TPCMR)

Tax Practitioner Client Management Reports (TPCMR) is a suite of services based on those currently available through the Electronic Lodgment Service (ELS) and provides the following:

1.   Manage Report Subscription - allows for the addition or deletion of a subscription to the following report:

  • Electronic Funds Transfer Subscription (which enables the tax practitioner to receive the EFT reconciliation report which provides details of each EFT refund sent to the tax agent's or BAS agent's nominated trust account).

2.   On Demand Report - allows for the request of a specific report to be generated. The following reports can be requested On Demand/ad-hoc basis:

  • Activity Statement Client - provides tax practitioners with information about their client's Activity Statement lodgments.
  • Activity Statement Lodgment - provides tax practitioners with information about their client's Activity Statement lodgments and relevant Document Identification number [DIN] information.
  • List Income Tax Return - provides tax practitioners with information about their client's income tax lodgments.

3.   Get Report - allows the tax practitioner to retrieve a generated report that can include either a subscribed, compulsory or on demand report. In addition to the subscribed and on demand reports, the following compulsory report can be retrieved:

  • Income Tax Lodgment Performance Report - provides tax practitioners with statistical information regarding the status and number of tax lodgments lodged during a lodgment period. The generation of these reports to tax practitioners will be initiated by the ATO periodically or at specific points in time when required. Tax practitioners do not have the choice to opt-out from receiving compulsory reports.

The web service messages are exchanged using the ATO ebMS3 protocol with the message payload constructed using the XBRL format.

TPCMR (2014)

Name Version number Status Size Published date
ATO TPCMR 2014 Business Implementation Guide.docx 1.1 Final 509KB 17 March 2016
ATO TPCMR 2014 Package v1.3 Contents.docx 1.3 Final 242KB 21 September 2017
ATO TPCMR 2014 Package v1.3.zip 1.3 Final 805KB 21 September 2017

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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: 26 Apr 2018
Page ID: 40962