Activity Statements

Specifications for electronic version of

Activity Statement Form Types

for

Business Activity Statement

Annual GST Return

Consolidated Activity Statement

Instalment Activity Statement

GST Calculation Worksheet for BAS

(Version 2.13 - July 2006)

ELECTRONIC BUSINESS ACTIVITY STATEMENT SPECIFICATION VERSION 1.0 Page 2 of 101

Table Of Contents

Introduction 4

Streamlined reporting arrangements 4

Change Catalogue 5

Differences between the Paper and Electronic versions 10

Contact Details 11

Explanation of Form Types 12

Field Label Reference Table 23

Glossary of Terms 24

Interface between ATO ECI Client software and accounting software packages 84

Document Type Definitions 89

ELECTRONIC ACTIVITY STATEMENTS SPECIFICATION VERSION 2.13 Page 2 of 101

Release Statement

The purpose of this document is to provide specifications of the electronic version of the Business Activity Statement and the Instalment Activity Statement in relation to the streamlined GST and PAYG reporting initiatives announced by the Treasurer in Press Release No. 007, on the 22nd of February 2001. They have been compiled in good faith and are based on ATO administrative and legislative requirements as known at the time of publishing.

Whilst most of the elements of the specification are quite firm, there are some aspects that may be subject to change.

Inevitably future changes and updates to these specifications will be made, as and when appropriate. Such changes will be reflected in the change schedule listed at the front of this document.

DISCLAIMER

This information is intended as a general reference. It is made available on the understanding that the Commonwealth is not hereby engaged in rendering professional advice. The Australian Taxation Office will make every reasonable effort to ensure the information in this document is current and accurate. Before relying on the material in any important matter, users should carefully evaluate its accuracy, currency, completeness and relevance for purpose, and should obtain any appropriate professional advice relevant to their particular circumstances.

Links to other sites are provided for the readers convenience. The Australian Taxation Office does not accept responsibility for information on any other website beyond their own.

Introduction

To accommodate Government's streamlined reporting arrangements for PAYG and GST, changes were made to the original Monthly and Quarterly Business Activity Statement (BAS), as well as the Instalment Activity Statement (IAS). These changes resulted in the introduction of a number of different form types.

New electronic BAS forms were introduced to accommodate the streamlined reporting arrangements effective from Quarter 4 2000/2001 (for Quarterly lodgers) and June 2000/2001 (for Monthly lodgers) reporting periods.

The main purpose of this document is to provide:

·  a description of each BAS form type,

·  a description of each IAS form type; and

·  a description of the Annual GST return form type.

These specifications are primarily for the use of:

·  accounting software developers; and

·  businesses maintaining ‘in-house’ accounting software.

This document has been compiled and released in recognition of the need for accounting software developers to progress the analysis and design of changes required to their accounting software products.

Any queries regarding this package should be directed to one of the contact points listed in the 'Contact Details' section.

Streamlined reporting arrangements

In conjunction with the streamlined reporting arrangements, the ECI Client software expanded to include several new forms, including the electronic Instalment Activity Statement (e-IAS). The e-IAS is principally to cater for business not registered or required to register for GST and people (not in business) who have employees. These clients must have an Australian Business Number (ABN).

For the e-BAS, these form types are customised to suit the taxation obligations for each individual client. For example, if a client does not have an obligation for Luxury Car Tax, then this field will be disabled (ie made non-enterable) on the e-BAS. Also, if a client has no obligation for PAYG Instalment, then this tab will not appear on the e-BAS.

Clients who utilise the GST Instalment option will receive an Annual GST return for the appropriate year.

From 1 July 2006, six new BAS form types will be included in the ECI to accommodate the single business fuel tax credit system.

The new form types are summarised in the change catalogue under ‘Changes made for Version 2.12’ on page 10. A full description of these BASs are contained in the 'Explanation of Form Types' chapter.

Change Catalogue

Differences between Version 1.0 and Version 2.0

·  Version 2.0 incorporates examples of exported XML files for all of the Activity Statement Types to be used in the ECI client software [Version 3.0.10] (refer to page 62).

·  Version 2.0 incorporates Period Text Messages as applicable to each form type (refer to Explanation of Form Types and Field Label Reference Table page 49, 50).

·  Version 2.0 incorporates further explanation of the radio buttons for the GST and PAYG instalment options (refer to pages 19, 24, 25, 32 & 35)

Date / Page No / Description of Change
01/06/01 / 34 / Field Label Number T4: 'Reason codes'
Reason code '12' has been included in variation codes. 'Change in any legislation.' To also be used where the new amount option has been used at label 5A and T3= 100.00% (as shown in F1 help text for this field)
01/06/01 / 62 / Change to XML File Format
The Document Type Definition (DTD) has been removed from the XML File (refer to updated examples of exported XML files for all new form types)
13/06/01 / 12 / Annual GST return
The Annual GST return has been included in the Explanation of Form Types
13/06/01 / 39, 46, 47 & 48 / New fields which appear on the Annual GST return
New fields which appear only on the Annual GST return [1H, 2A, 2B, Period you used GST instalments (Quarter 3 and Quarter 4), Period you used GST instalments (Quarter 4 only), Annual GST Return Text Heading] have been included in the Field Reference Table

Differences between Version 1.0 and Version 2.0 continued

Date / Page No / Description of Change
13/06/01 / 46 / Field 9 on the Annual GST return
A text description of how field 9 is derived (Edit Rules/ Display Format) for the Annual GST return has been included in the Reference Table

Changes made for Version 2.1

·  Version 2.1 incorporates Document Type Definitions (DTDs) for each data NAT file to be included into the third-party software when a validating parser is used to parse exported documents from the ECI (refer to pages 72 - 84)

V 2.0 Page
No / V 2.1 Page No / Description of Change
48 / 48 / Annual GST return Text Heading - Revised
Display Format for Annual GST return Text Heading - Revised should read- Placed next to ‘Annual GST return’ Text Heading and reads: ‘Revised Annual GST return’

Changes made for Version 2.2

·  Version 2.2 incorporates the new Annual Instalment Activity Statement (NAT4648-8.2001) in the Explanation of Form Types (refer to page 14) and the new fields associated with it in the Field Label Reference Table (T5 & T6: p36, T11: p39, 5A: p43)

·  Version 2.2 incorporates new text messages included for the PAYG Instalment tab for each form type:- T2 Notional Tax Message (refer to page 34), T5 Notional Tax Message (refer to page 36) and the T7 Notional Tax Message (refer to page 37).

·  Version 2.2 incorporates updated Document Type Definitions (DTDs) for each data NAT file to be included into the third-party software when a validating parser is used to parse exported documents from the ECI (refer to pages 70 - 82).

·  Version 2.2 incorporates updated example XML files for each form type (refer to pages 62 - 69)

·  Version 2.2 incorporates a sample screen example of the new Annual Instalment Activity Statement (NAT4648-8.2001) (refer to page 54)

Changes made for Version 2.2 (continued)

V 2.1 Page
No / V 2.2 Page No / Description of Change
34 / 35 / Field Label Number T4: 'Reason Codes'
Reason Code 12 removed
[12] Change in any legislation (only when 'Option 2: Calculate PAYG instalment using income x rate' is selected)
This code was used to affect transitional procedures for the completion of PAYG Instalments enabling the user to make a direct entry at field 5A. For Quarterly lodgers, this applied to third quarter lodgements only (period from 01/01/2001 to 31/03/2001). For Monthly lodgers, this applied to the March, April and May reporting periods only.
72 / 70 / DTDs.V2.zip
The zip file containing the Document Type Definitions has been replaced with a corrected version. (This change only concerns third party software that uses a validating parser to parse exported documents from the ECI).

Changes made for Version 2.3

Please note: changes contained in this version only affect those software developers that use a validating parser to parse exported documents from the ECI.

·  Minor changes have been made to the BAS and IAS forms effective from the November 2001 reporting period for Monthly lodgers and December 2001 for Quarterly lodgers. These changes have been kept to an absolute minimum with respect to the electronic form types (ie. e-BAS/IAS) contained in the ECI. However, these minimal changes have affected the form identifier ie. the NAT number. This has resulted in new Document Type Definitions (DTDs) for each form type. Once again, this change to the DTDs only affects third party software that use a validating parser to parse exported documents from the ECI. Software developers that don't use validating parsers should not be affected by these changes.

·  Version 2.3 incorporates a comprehensive list of all of the (DTDs) for each form type. This includes new and existing versions of the DTDs (refer to pages 74 - 86).

Changes made for Version 2.3 (continued)

V 2.2 Page
No / V 2.3 Page No / Description of Change
35 / 36 / Field Label Number T4: 'Reason Codes'
Wording for Reason Code 28 changed from: 'Entering Simplified Tax System' to: 'Intends to enter the STS'
Wording for Reason Code 29 changed from: 'Exiting Simplified Tax System' to: 'Intends to leave the STS'

Changes made for Version 2.4

·  Version 2.4 incorporates a new chapter that provides test samples for the electronic activity statements (refer to pages 84 - 105)

·  Version 2.4 incorporates form type 'P' [Annual GST Return/NAT4646-8.2001] (refer to page 15) which is proposed to be introduced into the ECI Client software effective from 1 July 2002. This form type is similar to form type 'H' (Annual GST Return/NAT4236-4.2001) with the exclusion of the two period check boxes in form type 'H' (refer to page 14).

·  Version 2.4 incorporates a new Document Type Definition (DTD) for data NAT4646-8.2001 to the list of DTDs included in the zip file (refer to page 70)

·  Version 2.4 incorporates a new text message (Form Due On Text Message) which is unique to form type 'P' [Annual GST Return/NAT4646-8.2001] (refer to pages 15 and 33)

Changes made for Version 2.5

·  Version 2.5 incorporates the Consolidated Activity Statement [NAT4192-7.2002] (refer to page 13). Generation of this form type will follow lodgement of the first consolidated income tax return for a group. It is expected that this will occur for some entities in Quarter 3 (March 2003). This form type is similar to 'IAS-B' [NAT4192-9.2001]. The differences include: the removal of field 7, changes to the activity statement text heading and changes to the label text messages next to fields T2 and T7 (refer to pages 50, 51 and 57)

·  Version 2.5 incorporates a new Reason Code for field T4 ['33' Variation due to entering or exiting a consolidated group] (refer to page 54). Code 33 will not be available for the Consolidated Activity Statement. It will be available for all other form types with field T4 (IAS-B, IAS-J, IAS-N, BAS-A, BAS-C, BAS-G)

·  Version 2.5 incorporates a new Document Type Definition (DTD) for data NAT4192-7.2002 and updated DTDs to incorporate the new Consolidated Activity Statement into the DTD zip file (refer to page 81)

·  Version 2.5 incorporates additional information into the Field Label Reference Table (such as whether a field is mandatory, optional or protected)

·  Version 2.5 incorporates a new XML Field ID [FORM_NAME_VALUE] to differentiate between the Consolidated Activity Statement and the standard IAS-B (refer to page 24)

Changes made for Version 2.6

Please note: changes contained in this version only affect those software developers that use a validating parser to parse exported documents from the ECI.

·  Minor changes have been made to the Document Type Definitions (DTDs) for NAT 4190-9.2001 and NAT 4646-8.2001 (refer to page 81). Once again, this change to the DTDs only affects third party software that use a validating parser to parse exported documents from the ECI. Software developers that don't use validating parsers should not be affected by these changes.

Changes made for Version 2.7

·  Version 2.7 incorporates an updated version of the Annual Instalment Activity Statement / IAS-N [NAT4648-4.2003]. A new Document Type Definitions (DTD) has been included to reflect this change (refer to page 81).

Changes made for Version 2.8

·  Version 2.8 incorporates new Document Type Definitions (DTD) for each of the Activity Statements to reflect changes in the ATO logo (refer to page 81). This change to the DTDs only affects third party software that use a validating parser to parse exported documents from the ECI. Software developers that don't use validating parsers should not be affected by these changes.

Changes made for Version 2.9

·  A new version of the Electronic Commerce Interface (ECIClientV5) is being introduced, effective 1/11/04. ECIClientV5 has been developed to use the Common Use Signing Interface (CSI) keystore. This will allow users to access other ATO online services using the same certificate. ECIClientV5 has also been designed using the Sun Java Virtual Machine instead of Microsoft JVM. The default installation directory (for Windows) for ECIClientV5 is ‘C:\Program Files\ECIClientV5’. For existing clients using ECI Client version 4, the ATO will continue providing this service until all clients are migrated over to use ECI ClientV5.