Standard Business Reporting (SBR) is an Australian Government initiative to reduce the business-to-government reporting burden.
It offers South Australian payroll taxpayers a quicker and simpler way to meet payroll tax obligations with RevenueSA by using SBR enabled software.
SBR enabled software allows you to automatically create and send us selected forms online directly from your financial, accounting or payroll tax software.
RevenueSA accept the following forms:
Adoption of SBR is voluntary and no legislative changes will occur as a direct result of this initiative.
AUSkey will be retired on 27 March 2020. After this date AUSkey will be replaced with:
Support is available to help users move from AUSkey to myGovID and RAM at www.ato.gov.au/General/Gen/myGovID/.
AUSkey provides a single secure sign-on for on-line lodgement for participating agencies. This means only having to remember one set of login details for all SBR partner agencies.
The agencies participating in SBR are the Australian Taxation Office (ATO), the Australian Securities and Investment Commission (ASIC), the Australian Prudential Regulation Authority (APRA) and all state and territory government revenue offices.
AUSkey is the only online security credential that you can use with your SBR-enabled software. Therefore you will need an AUSkey to lodge forms with RevenueSA through your SBR-enabled software.
To register for an AUSkey visit the AUSkey website.
We recommend registering for an AUSkey and installing it prior to lodging using your SBR-enabled software. This ensures you are set up and ready to start lodging without interruption.
RevenueSA Online is our Internet based system that allows an easy, flexible and more effective way for you to do business with RevenueSA.
Further information about RevenueSA Online for payroll tax can be viewed here.
Before sending through your first payroll tax return form, we need to verify your identity by linking your existing RevenueSA Online username to your AUSkey. This is a once-off process that will happen when you logon onto RevenueSA Online once AUSkey has been activated. Further instructions for linking your RevenueSA Online username to your AUSkey can be found here.
When payroll tax return forms are sent through SBR from your software, RevenueSA verifies your AUSkey credential and receives lodgement through our online system RevenueSA Online.
If you are authorised to use the RevenueSA Online Electronic Payment Authority (EPA) facility, you can also authorise payment or generate a payment advice via SBR.
If you would like to lodge any of the two payroll tax forms through your software, you will need to check with your Financial Management software provider that your software is SBR-enabled for that particular form and if necessary upgrade to the version of software that is enabled. Alternatively check the product register on the SBR website under “About SBR” > “SBR Enabled products” > “RevenueSA”.
Intermediaries or agents lodging on behalf of a taxpayer
An Intermediary is a third party (e.g. accountant, lawyer) that acts as an agent on behalf of a principle.
RevenueSA will allow an Intermediary to act on behalf of taxpayers via SBR, subject to authorisation by the taxpayer. This will allow the authorised Intermediary to use their own AUSkey credential when lodging on your behalf.
An Intermediary application form including relevant Terms and Conditions is available here.
The government will not charge for the use of the SBR facility. However, you should check with your software provider to determine if there are any additional costs to make your software SBR-enabled.
More information can be found on the SBR website.