We understand and agree that in consideration for access to the SBR Channel:

  1. (Authorisation) We must not use the SBR Channel to submit information for someone else unless:
    • We are authorised by them to do so; and
    • We have made sure that they have agreed to these terms
  2. (Receipt) The SBR Agency We are sending information to will send Us a receipt to Our SBR-enabled Software when they receive information. If We have not received a receipt then the SBR Agency has not received the information and We will need to resubmit it.
  3. (Use of information) In order to validate the sender of the report and direct information to the relevant SBR Agency, reports and information transmitted to and from an SBR Agency will be passing through the SBR Channel. The SBR Channel will record in audit logs the fact that the transmission occurred, but will not retain the content of the transmissions. Some personal information may be stored in the logs only for audit purposes.
  4. (Performance of SBR-enabled Software) The Australian Government has not supplied or tested the SBR-enabled Software that We are using and is not responsible for any loss or damage whatsoever or howsoever it may arise that We suffer, or may suffer as a result of any claim against Us by a third party, (including if the SBR-enabled Software fails to perform as expected) arising from or in relation to Our use of the SBR-enabled Software.
  5. (Performance of SBR Channel) While the Australian Government will use reasonable efforts to rectify any issues with the SBR Channel it is aware of, the SBR Channel is being made available "as is" and free of charge. The Australian Government may suspend or terminate access to the SBR Channel for some or all software products or to some or all SBR Agencies at any time. To the extent permitted by law, the Australian Government:
    • makes no representations or warranties express or implied in relation to the operation or effectiveness of the SBR Channel; and
    • will not be liable in any way for any loss or damage whatsoever or howsoever it may arise that We suffer, or may suffer as a result of any claim against Us by a third party, arising from or in relation to Our use of the SBR Channel.

    The Business Entity indemnifies the Australian Government against any loss or damage which the Australian Government suffers, incurs or becomes liable for and which arise from any breach of this agreement and/or any wilful, negligent, unauthorised or unlawful act or omission by the Business Entity or a Sender Individual in relation to the use of the SBR Channel.
    To the extent that the Australian Government's liability for the SBR Channel cannot be excluded, it is limited to the resupply of the relevant goods or services, or the cost of such resupply, at the Australian Government's option, or otherwise to the minimum amount permitted by law.
    We acknowledge that the ATO will hold the benefit of the limitation of liability and the indemnity in paragraphs 4 and 5 on trust for each of the other SBR Agencies. We acknowledge and agree that such provisions can be enforced by the ATO at its sole discretion on behalf of itself and either by the ATO on behalf of one or more SBR Agencies or by an SBR Agency on behalf of the ATO.

  6. (Amendment) The Australian Government may amend these terms at any time including by amending the list of SBR Agencies . Those terms current at any time are those then published at the SBR website. By using the SBR Channel, the Business Entity and the Sender Individual agree in each case to be bound by these terms current as at that time.
  7. (Binding) These terms are a legally binding contract between the Australian Government, the Business Entity and the Sender Individual.
  8. (Use of the SBR Channel)
    • The Business Entity is responsible for all transactions and communications carried out by Us under the SBR Channel and will not permit any person to use the SBR Channel other than with its authority and unless they have agreed to these terms.
    • The Business Entity represents and warrants that the Sender Individual has agreed to these terms.
      I represent and warrant that I am authorised by the Business Entity to accept these terms on its behalf and that it agreed to be bound by these terms.
      A provision or part of a provision of this agreement that is void or otherwise unenforceable may be severed and the remaining provisions or parts of the provisions continue in force.


SBR means the Standard Business Reporting Program.

SBR Agency means each of the Australian Securities and Investments Commission, the Australian Taxation Office and each State and Territory Government represented by the agency and office holder responsible for payroll tax in that State or Territory.

SBR Channel means the set of capabilities hosted by the Australian Taxation Office that, together, will deliver the integration, consistency, availability, reliability and security necessary for businesses, and those that report on their behalf, to interact electronically with SBR Agencies for the submission of reports and information via SBR-enabled Software.

SBR-enabled Software means third party software that has been enabled to submit information via the SBR Channel.

Australian Government means the Commonwealth of Australia acting through and represented by the Australian Taxation Office (or any other agency that is responsible for administering the SBR Channel). For the purpose of paragraphs 4 and 5, Australian Government includes each of the SBR Agencies and the Commonwealth's and the SBR Agencies' personnel.

Business Entity means the business sending a report to an SBR Agency through the SBR Channel.

Sender Individual means the individual who works for the Business Entity who is using the SBR Channel in order to send a message on their own account or as an intermediary on behalf of another business.

We, Us or Our means the Business Entity and each Sender Individual.

Last updated: 11 May 2020
Page ID: 215
SBR end user agreement