specification / software developers / May2011 / UNCLASSIFIED
format / Audience / Date / Classification
/ File Ref: / [FILE NO.]
Electronic reporting specification
Pay as you go (PAYG) withholding where ABN not quoted annual report version 1.2.1
UNCLASSIFIED / For further information or questions, call 13 28 66
UNCLASSIFIED / PAGE1 OF 49
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - PAY AS YOU GO (PAYG) WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT
CHANGES IN THIS VERSION OF THE SPECIFICATION
General information
- There are no changes to the data file structure and data records.
- There is no change to the ATO report specification version number within the data file i.e. FNOABNV1.2 in Supplier data record 1 (character position 41-50)
- Changes have not been tracked where sentences have been restructured and the intent/information has not changed.
General changes
Changes have occurred throughout this specification to:
- Update postal and email addresses, dates and contact number information,
- Update ATO processes information,
- Clarify components of existing information,
- Restructure sections subsequent to section 8, and
- Attach the current published Magnetic media information form.
Payment summary for Withholding where ABN not quoted events (other than those covered by Annual Investment Income Reporting).
A payer who has withheld tax from a payment must complete a payment summary and provide it to each payee:
- at the time the payment is made, or
- as soon as practicable afterwards.
The payment summary consists of two copies. One copy is to be given to the payee and the payer must retain the second copy. Some older forms may consist of 3 copies. If you are using these forms, the payee should receive two copies and one must be retained by the payer.
Both the payer and payee must retain a copy of their payment summary for five years.
Please note that businesses can issue a receipt, remittance advice or similar document instead of the official ATO payment summary Payment summary – Withholding where ABN not quoted.
If you choose to do this, the same rules as for the ATO payment summary apply. As a minimum, the document must contain the following information:
- the payer’s name;
- the payer’s Australian business number (ABN) or withholding payer number (WPN);
- the payer’s Branch Number (if applicable);
- the payee’s name (if known to the payer);
- the payee’s address (if known to the payer);
- the date on which the payment was made;
- the amount of total payment, including the market value of non-cash benefits;
- the amount of tax withheld; and
- the wording “To be retained by payee for taxation purposes”.
This document must be in English and signed by the payer.
A payer is not required to lodge a copy of the payment summary with the ATO. A payer’s reporting obligations for ABN not quoted events are covered by the lodgment of the Withholding where ABN not quoted annual report.
ACRONYMS USED IN THIS SPECIFICATION
Acronym / DescriptionABN / Australian business number
ATO / Australian Taxation Office
CEG / Corporate External Gateway
CR / carriage-return
DNOABN / Data no ABN
ECI / electronic commerce interface
EOF / end of file
MIPS / Media Information Processing Services
PAYG / pay as you go
SILU / Software Industry Liaison Unit
TFN / tax file number
WPN / withholding payer number
UNCLASSIFIED / 1
UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - PAY AS YOU GO (PAYG) WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT
Table of contents
1 Introduction
Who should use this specification
Lodging electronically
2 Legal requirements
Reporting obligations
Other obligations
Retention of information
Extension of time to lodge
Use of ABNs
Privacy
Errors and amendments
3 Reporting procedures
Reporting for the first time
Test data
Reporting via the internet
Using ECI
Installing ECI software
Reporting via electronic storage media
Sending DATs and USB/flash drives
Sending floppy disks, ZIP disks, CD-ROMs and DVDs
Data quality
Replacement media
Backup of data
4 Physical specifications
Floppy disks and ZIP disks
DATs
USB/flash drives
CD-ROMs and DVDs
Number of files on media
5 Data file format
File content
Sort order of the report data file
File structure example
6 Record specifications
Header records
Physical records
Floppy disks and ZIP disks
DATs
CD-ROMs, DVDs and USB/flash drives
CR, LF and EOF markers
Description of terms used in data record specifications
Supplier data record 1
Supplier data record 2
Supplier data record 3
Payer identity data record
Software data record
Payee data record
File total record
7 Data field definitions and validation rules
Reporting of address details
Reporting of name fields
Currency for reporting
Field definitions and edit rules
8 Example of data file structure
Supplier data record 1
Supplier data record 2
Supplier data record 3
Payer identity data record
Software data record
Payee data record
File total record
9 Algorithms
ABN algorithm
TFN algorithm
WPN Algorithm
10 More information
Data Takeon & Electronic Specifications (DTES)
Media Information Processing Services (MIPS)
Payer enquiries
Other enquiries
Software Developers Homepage
11 Checklist
12 Forms
UNCLASSIFIED / 1UNCLASSIFIED / ELECTRONIC REPORTING SPECIFICATION - PAY AS YOU GO (PAYG) WITHHOLDING WHERE ABN NOT QUOTED ANNUAL REPORT
1 Introduction
Who should use this specification
This specification is to be used in the development of software for the lodgment of electronic versions of the Withholding where ABN not quoted annual report to the Australian Taxation Office (ATO) for the 2003 or later financial years.
This specification is intended for use by:
- software developers
- payers developing software in-house
- computer service providers developing software in-house
This specification is not intended to, nor does it provide a guide to the relevant legislation.
Lodging electronically
Payers and other organisations can lodge reports either online through our free electronic commerce interface (ECI) software or using electronic storage media.
Lodging online will:
- reduce paperwork
- provide a secure way for reports to be lodged
- allow reports to be lodged after hours
- provide an online receipt when the report is lodged, and
- ensure that all of the necessary fields to lodge your report have been completed, via its in-built checks.
If you do not report online, the Australian Taxation Office (ATO) will accept most electronic storage media (for example floppy disks, ZIP disks, CD-ROMs, DVDs, DATs and USB/flash drives) and data suppliers may choose the media that best suits them. The specification remains the same for all media types.
2 Legal requirements
Reporting obligations
Under the Taxation Administration Act 1953, payers are required to report to the ATO details of payments for goods and services, from which an amount was required to be withheld, where the payee has failed to provide an ABN. The legislation requires payers to report the details of such transactions made during the financial year.
This report does not cover ABN not quoted payments from investment income made by investment bodies. Investment bodies are to report ABN not quoted payments, together with other investment income, in the Annual investment income report (AIIR).
The Income Tax Assessment Act 1936 requires payers that have the capacity to store information on a computer to supply the information to the Commissioner of Taxation in a form suitable for processing by the ATO computer system. The legislation, however, does not require organisations to establish computer systems to store information.
Payers must provide the Withholding where ABN not quoted annual report to the Commissioner no later than 31 October after the end of each financial year.
Other obligations
Reporters of electronic Withholding where ABN not quoted annual reports must ensure that the information provided is up-to-date, accurate and complete. Failure to comply may result in a breach of the Income Tax Legislation.
Retention of information
Under taxation law payers must keep Withholding where ABN not quoted annual report information for a statutory period of five (5) years. The information can be kept electronically.
A copy of the data file provided to the ATO must be able to be regenerated on request by the ATO (for example, where a problem has been encountered in processing of the information).
Extension of time to lodge
If you require additional time to lodge your annual report electronically phone 13 28 66
Use of ABNs
Under the provisions of A New Tax System (Australian Business Number) Act 1999, it is an offence to purport to identify yourself or an associated entity by using a number that is not an ABN as if it were an ABN, or by using an ABN that is not yours or the entity’s own ABN.
Privacy
The Privacy Act 1988 (Cth) (the Privacy Act) limits the collection, storage, use and disclosure of personal information about individuals by the ATO, other Commonwealth Government departments and agencies.
Under the Privacy Act, a breach of the guidelines is an interference with the privacy of an individual.
New private sector provisions in the Privacy Actalso regulate the way many private sector organisations collect, use, secure and disclose personal information. The private sector provisions aim to give people greater control over the way information about them is handled in the private sector by requiring organisations to comply with ten national privacy principles. These principles give individuals the right to know what information an organisation holds about them and a right to correct that information if it is wrong.
Organisations may also wish to consult the Commissioner’s Guidelines to the National Privacy Principles and other information sheets available at .
It is the responsibility of private sector organisations to obtain their own advice on the effect of privacy law, including the National Privacy Principles on their operations.
Errors and amendments
If a payer wants to amend a Withholding where ABN not quotedannual report to correct an error after the electronic report has been lodged with the ATO, the payer should issue an explanatory letter detailing the necessary adjustments to any affected payees. A copy of these letters should also be sent to:
Australian Taxation Office
Locked Bag 50
PENRITH NSW 2740
Payers who have questions about Withholding where ABN not quoted events or Pay as you go (PAYG) in general should contact the ATO on 13 28 66.
3 Reporting procedures
Reporting for the first time
Software developers developing reporting software for the electronic generation of Withholding where ABN not quoted annual reports should refer to this specification for developing their application. Information is also available on the Software Developers Homepage website at
The Software Developers Homepage website is maintained by the ATO on behalf of, and in consultation with, the software development industry and business advisers. It facilitates the development and listing of software which may assist businesses to meet their tax obligations.
Commercial software developers are required to register on the Software Developers Homepage website if they wish to list their products. Developers who do not wish to list products do not need to register in order to access information. Subscribing for email updates is recommended so you can be notified of significant issues.
Test data
The ATO has developed software that software developers (including report developers and suppliers) may use to self-test the contents of their Withholding where ABN not quoted annual report.
The ATO ECI software can be downloaded and installed on a local computer and used offline to validate the information provided in annual report files. This will help ensure that the accounting software package complies with this specification.
The ECI practice facility incorporates expected changes required for data files. It is a separate test facility to the ECI production version used to validate and submit data files via the internet.
To download the ECI practice facility to validate the information provided in annual report files, go to
Reporting via the internet
Suppliers are able to submit their Withholding where ABN not Quoted Annual Report file via the ECI when a data file has been prepared and stored locally. When payers submit their file via the internet using the ECI, immediate acknowledgment is given that the data file has been received.
Data quality and format compatibility checks are performed by the ECI software when the data file is sent. The supplier is immediately advised of any problems. Automatic acknowledgment is provided when the files have been successfully received by the ATO.
The security features of the ECI address the most commonly held concerns over internet based electronic commerce, namely:
- Authentication (the sender is who they say they are)
- Confidentiality (the communication can only be read by the intended recipient)
- Integrity (the transmission cannot be altered without detection while in transit, and
- Non-repudiation (the sender cannot later deny the transmission and content).
Using ECI
To use the ECI for reporting a Withholding where ABN not quoted annual report to the ATO, it is necessary to have:
- an ABN – apply electronically for an ABN using the Australian Business Register website at
- an AUSkey or ATO digital certificate – find out more at, and
- the ECI software installed on your computer.
Installing the ECI software without an ABN or security credential(AUSkey or digital certificate) will only allow you to validate your files. You will not be able to send documents to or retrieve documents from the ATO.
Installing ECI software
1Go to to read the installation instructions and to check minimum hardware and software requirements.
2In the left hand menu, select Download & Install and follow the steps.
3Once you have successfully installed and opened the application, select Business then PAYG Summary Reports then No ABN Annual Report from the left hand menu column.
Reporting via electronic storage media
Reporters that wish to lodge annual reports on electronic storage media need to ensure that the media conforms to required physical specifications.
Refer to section 4 Physical specifications (page 8) When the media is ready to be sent to the ATO, complete a Magnetic media information form and enclose it with the media. If the media contains details for more than one payer, the multiple payers page of the Magnetic media information form must also be completed. If the media being sent contains multiple data files, also complete multiple files page. This form is attached at section 12Forms (page 40).
To ensure the ATO can contact the supplier if the media is unable to be read, all media must be clearly marked with a six character identifier that will enable easy reference. The same six character identifier must appear on the Magnetic media information form.
The ATO will not accept data lodged on mainframe cartridges. This is as a result of the industry-wide phasing out of these devices. Any cartridges received will be returned to the client for re-lodgment in an acceptable manner.
Sending DATs and USB/flash drives
Securely pack DATs and USB/flash drives, clearly mark them DO NOT X-RAY and send them to:
Media Information Processing Services
Australian Taxation Office
567 Smollet Street
ALBURY NSW 2640
It is recommended that these are sent by courier, in order to reduce the possibility of data corruption.
The ATO will no longer pay mailing or courier costs.
Sending floppy disks, ZIP disks, CD-ROMs and DVDs
Floppy disks, ZIP disks, CD-ROMs and DVDs should be packed in a Floppy Disk Post Pak or similar packaging and mailed to:
Media Information Processing Services
Australian Taxation Office
PO Box 923
ALBURY NSW 2640
The ATO will no longer pay mailing or courier costs.
Data quality
The ATO will process all electronic storage media promptly. During processing, the information is checked for format compatibility and is subjected to data quality testing. If necessary, suppliers will be contacted with details of corrective action required.
The quality of the information provided in each report will be monitored and the ATO will advise clients if the data contained in the reports is unsatisfactory. Failure to comply with field data formats may result in rejection of the report. Corrective action is then required before re-lodgment.
If reports are rejected because of format incompatibility, the supplier will receive a report detailing reasons for the rejection.
Replacement media
The ATO will not provide replacement media.
Backup of data
It is the responsibility of the payer to keep effective records as part of their tax reporting obligations. A backup copy of the data sent to the ATO should be kept by either the payer or the supplier, so that the report can be re-submitted if necessary.
4 Physical specifications
Floppy disks and ZIP disks
The ATO uses IBM compatible equipment. Disks must be formatted accordingly. The ATO will accept:
- 3.5 inch disk, formatted to either 720KB (double density) or 1.44MB (high density)
- ZIP disks formatted to either 100 MB or 250 MB
Each disk must contain the three Supplier data records, the Payer identity record(s), Software record(s), Payee data record(s) and a File total record.Refer to the data records(page17) in section 6 Record specifications.