Important
These Conditions of Use
The ATO makes its SBR Register and the SBR Materials available on the conditions set out on this page, as supplemented by the Copyright, Disclaimer, Privacy and the Product register.
SBR Register
- The SBR Register has been developed to assist businesses to obtain information about software which may assist them to meet their reporting obligations to SBR Agencies, and contains a list of software products which their developers claim are able, and have been tested, to send particular SBR Reports to SBR Agencies via the SBR Channel.
- The SBR Register has now been replaced by the Product Register on SoftwareDevelopers.ato.gov.au.
- The details listed are supplied directly by software producers and are not scrutinised by the ATO. The ATO does not endorse, sponsor or approve software products listed on the SBR Register.
SBR Materials
- The SBR Materials are only intended to provide guidance, to help explain SBR and the SBR Programme, and to help people to develop software through which businesses can access and use the SBR Channel.
- You should rely exclusively on your own skill and judgment when using the SBR Materials, and should obtain appropriate professional advice to ensure they are suited to your particular circumstances.
Glossary
- See the Glossary at the end of these Conditions of Use for defined words and phrases. In these Conditions of Use, and unless the context indicates otherwise, those words and phrases have the meanings given to them in the Glossary.
SBR Software Developer registration
You must have first been registered by the SBR Programme as an SBR Software Developer before you can access certain SBR Materials and before you can use the SBR Register.
You can make and submit an application for registration as an SBR Software Developer on the SBR Registration page.
Applicable Conditions of Use
These Conditions of Use may change over time. Those current at a given time are those then published on this SBR Register & SBR Materials – Conditions of Use page.
- When you use the SBR Register, the ATO makes it available to you on the Conditions of Use current as at that time.
- When SBR Material is provided to or otherwise obtained by you, the ATO makes it available to you on the Conditions of Use current as at that time.
These Conditions of Use are governed by, and are to be construed in accordance with, the laws for the time being in force in the Australian Capital Territory.
SBR Registered Software Products Register
Making your End User Product SBR Enabled
So that an End User Product you have created or developed may be used by its end users to submit an SBR Report via the SBR Channel, you must:
- ensure that your End User Product meets all relevant functional requirements described in the SBR Materials provided or otherwise made available to you (including that its end users must submit their SBR Reports via the SBR Channel using machine credentials, and prior to submission must be directed to the SBR Privacy Statement and agree to the SBR Channel terms of use set out in the SBR end user agreement),
- provide a declaration to (and in the form reasonably required by) the ATO certifying that your End User Product meets those functional requirements, and
- provide all information relating to your End User Product that the ATO reasonably requires (whether as part of or separate to the ATO's form of declaration) to allow SBR Reports submitted through the use of your End User Product access to and passage through the SBR Channel.
You providing that declaration and information does not guarantee that SBR Reports submitted through the use of your End User Product can access and pass through the SBR Channel.
Listing your End User Product on the SBR Register
Your End User Product may only be listed on the SBR Register, and only against the particular SBR Report/s in relation to which your End User Product is SBR Enabled, where:
- you have certified that your End User Product meets all relevant functional requirements as above, and
- you have provided a declaration to (and in the form reasonably required by) the ATO certifying that your End User Product has been successfully tested against all relevant Testing Materials and produced the same results as the Testing Materials relating to those particular SBR Reports.
You providing that declaration is an application to, and does not give you any entitlement to, have your End User Product listed on the SBR Register. The ATO accepting your application does not constitute a service.
No approval or endorsement of your End User Products
Except as described below, neither the ATO nor any other SBR Partner will review the results of your testing of your End User Product. You acknowledge that the listing of your End User Product on the SBR Register:
- is not an approval or endorsement of you or your End User Product by any SBR Partner, and
- of itself gives you no right or entitlement to use any SBR Partner's name, branding, trademark or logo on or in connection with you or any of your products or services.
The ATO makes an SBR Partner Mark available for use in connection with End User Products that are (and for so long as they are) listed on the SBR Register on separate terms and conditions.
Use of the SBR Register
Once your End User Product has been listed on the SBR Register, you are responsible for:
- making any changes to the description of your End User Product on the SBR Register to ensure that the SBR Register accurately reflects your End User Product,
- monitoring compliance of your End User Product against relevant Testing Materials on a continuous basis, and re-testing your End User Product for each major version of the SBR Taxonomy or as otherwise reasonably requested by the ATO, and
- promptly removing from the SBR Register any listing of your End User Product as being SBR Enabled in relation to an SBR Report if at any time your End User Product ceases to produce the same results as the Testing Materials relating to that SBR Report.
Records of successful tests
You must maintain records of successful tests of your End User Product for audit purposes. The ATO may request that you provide copies of output for your End User Product based on relevant Testing Materials. If your End User Product does not produce the same results specified in those Testing Materials or you cannot provide the requested output, the ATO may remove your End User Product from the SBR Register.
Keeping your End User Product compliant with legislative and administrative requirements
You are responsible for keeping abreast of developments to any legislative or administrative requirements independent of any changes that may be highlighted by the SBR Programme or the ATO.
Neither the ATO nor any other SBR Partner is responsible under any circumstances for ensuring that your End User Product complies with any laws in force in Australia or any other country or with any administrative requirements of the Australian, State and Territory governments and the SBR Agencies.
Complaints about your End User Product
If the ATO receives a complaint about the accuracy of your End User Product or the matters you have certified, the ATO will refer the complainant to you for resolution of the complaint. You must investigate any complaint made to you in relation to your End User Product, and if the complaint is made out, either rectify the matter within a reasonable time or remove your End User Product from the SBR Register.
Management of SBR Channel and SBR Register
The ATO retains ownership and control of the SBR Channel and the SBR Register at all times. The ATO reserves the right at any time, for any reason, and without notice:
- to remove any End User Product from the SBR Register, and
- to suspend or terminate any software product, report or information from access to the SBR Channel.
Where possible, the ATO will make a reasonable attempt to contact you prior to removing your End User Product from the Register, or suspending or terminating access to the SBR Channel for it or for an SBR Report submitted by it.
SBR Channel and SBR Register provided "as is"
The ATO will use reasonable efforts to rectify any issues affecting the SBR Register and the SBR Channel (and their availability to access) that it is aware of, the SBR Register and the SBR Channel are provided "as is" and without charge. The SBR partners:
- do not guarantee the accuracy of the SBR Register or the SBR Channel, or that they are available to access,
- assume no responsibility for any errors, faults or omissions in either the SBR Register or the SBR Channel or for their unavailability,
- give no express or implied warranties (and to the full extent permitted by law exclude all statutory warranties) in relation to either the SBR Register or the SBR Channel (including as to their operation, effectiveness, performance or fitness for a particular purpose),
- will not be liable in any way for any loss or damage (including special, indirect or consequential) arising in any way from or in connection with either the SBR Register or the SBR Channel or their use, performance or unavailability, even if you have advised an SBR Partner of their possibility.
SBR Materials
Availability of SBR Materials
The ATO may provide SBR Materials to you or otherwise make available them available to you (including electronically, by way of a link to a website, but you acknowledge that the ATO is under no obligation to do so. Where SBR Material is provided or made available to you, it is subject to any additional limitations specified or referred to in, or accompanying, that SBR Material. As to licensing terms, see the Copyright page.
SBR Materials may change
The content of SBR Material and the SBR website is subject to constant development and may change at any time (including, for example, to reflect changes in the legislative and administrative requirements of the Australian, State and Territory governments and the SBR Agencies).
- The ATO will endeavour to update SBR Material and the SBR website in a reasonable timeframe and manner to reflect changes and developments, but reserves the right to amend SBR Material and the SBR website at any time.
- You are responsible for ensuring that you use the most up to date version of SBR Material and for regularly checking the contents of the SBR website.
Maintenance and Support
The ATO may, in its sole discretion, provide maintenance and support for some SBR Material, but you acknowledge that the ATO is under no obligation to do so. If the ATO provides you with any update, new version, amendment or enhancement of SBR Material that does not specify otherwise, it is provided subject to the same licensing terms and limitations as the SBR Material originally provided to you.
Testing Materials
The Testing Materials are provided solely for the purpose of enabling you to seek to have your SBR Enabled End User Products listed on the SBR Register. The Testing Materials are liable to change, and the SBR Partners do not warrant that they represent a complete, exhaustive or exclusive set of legal or business outcomes. If you believe that any Testing Materials produce an incorrect result, you must notify the ATO immediately.
SBR Materials provided "as is"
Your use of SBR Material is at your own risk. It is provided by the ATO "as is" and without charge. The SBR Partners:
- do not guarantee that SBR Material is up to date and accurate or is available,
- assume no responsibility for any errors, faults or omissions in SBR Material or for its unavailability,
- give no express or implied warranties (and to the full extent permitted by law exclude all statutory warranties) in relation to SBR Material (including as to its performance or fitness for a particular purpose),
- will not be liable in any way for any loss or damage (including special, indirect or consequential) arising in any way from or in connection with SBR Material or its use, performance or unavailability, even if you have advised an SBR Partner of their possibility.
Glossary
ATO means the Commonwealth of Australia represented by the Australian Taxation Office.
Discoverable Taxonomy Set means:
- the SBR Definitional Taxonomy which provides common harmonised definitions of data concepts so you can exchange reports with the SBR Agencies,
- the SBR Reporting Taxonomies which provide terminology, guidance, business rules (including validation rules) and structure so you can exchange reports electronically with the SBR Agencies, and
- the message implementation guides (MIGs), schematron, and response message repositories (common and agency).
End User Product means a software product created or developed for use by end users.
SBR Agencies means the Commonwealth, State and Territory government agencies, departments and bodies for the time being participating in the SBR Programme.
SBR Channel (or SBR Core Services) means the set of capabilities hosted by the ATO that, together, provide a means for businesses, and those that report on their behalf, to interact electronically with the SBR Agencies for the submission of SBR Reports via SBR Enabled software.
SBR Enabled – an End User Product is 'SBR Enabled' in relation to an SBR Report where that End User Product has been created or developed inclusive of a function which allows end users, using that software, to complete and submit that SBR Report to the relevant SBR Agency/ies via the SBR Channel.
SBR Materials means the information, artefacts, tools, documentation and other materials which are published, made available or otherwise provided by the ATO (in any form or format) in connection with the SBR Programme, and includes the Discoverable Taxonomy Set and the Testing Materials.
SBR Partners means the ATO, each other SBR Agency, their respective officers, employees, agents, contractors and professional advisers, and the Commonwealth, States and Territories of Australia.
SBR Programme means the Standard Business Reporting (SBR) programme administered by the ATO.
SBR Register means the SBR Registered Software Products Register.
SBR Reports means the forms or reports which SBR Agencies for the time being make available in SBR format (using SBR Reporting Taxonomies) through the SBR Programme.
Testing Materials means the conformance suites, documentation and other materials made available from time to time by or through the SBR Programme for use in testing the accuracy of End User Products, and particularly in relation to specific SBR Reports.