MIL-OSI – Page 379

August 12, 2025

Tax agent online services guide

Source: New places to play in Gungahlin

Support using our digital services

We have information and resources available to support you use our digital services, including:

Print this guide

You can print this guide directly from your web browser. Use the print icon on the top right of your screen and select Print this page.

Account information

Table 1: Account information
Account information	Online services for agents
Account balance	Yes
Bank details – update for activity statement roles	Yes
Bank details – update for income tax	Yes
Bank details – update for superannuation	Yes
Bank details – update for critical response account	Yes
GIC remission requests	Yes
Loan accounts	Yes
Name changes – individuals	No
Notice of assessment – individual	Yes
Notice of assessment – non-individual	No
Refund or credit transfer	Yes
Request remission of failure to lodge penalty	Yes
Request replacement cheques	Yes
View accounts	Yes
View excise and resource rent tax accounts	Yes
View details and print	Yes
View GST property credits	Yes
View GIC calculation details	No
View overpaid super accounts	Yes
View previously lodged income tax returns	Yes
View super guarantee accounts	Yes

Activity statements

Table 2: List of activity statement services
Activity statements	Online services for agents	PLS
Claim fuel tax credits	Yes	Yes
Confirm lodgment	Yes	Yes
Confirm processing	Yes	Yes
Lodge business activity statement (BAS)	Yes	Yes
Lodge instalment activity statement (IAS)	Yes	Yes
Lodge annual GST return	Yes	Yes
Lodge annual IAS	Yes	Yes
Lodge Simpler BAS	Yes	Yes
Lodgment deferral request	Yes	No
Request for additional time to lodge	Yes	No
Revise	Yes	Yes
Vary instalment amount	Yes	Yes
View document identification number	Yes	Yes
View and prepare	Yes	Yes

Lodgment

Table 4: Lodgment activities
Lodgment	Online services for agents	PLS
Amendment of income tax returns for individuals	No	Yes
Amendment of income tax returns for partnerships	Yes	Yes
Amendment of income tax returns for companies	Yes	Yes
Amendment of income tax returns for trusts	Yes	Yes
Amendment of income tax returns for FBT	No	Yes
Amendment of income tax returns for super funds	Yes	Yes
Amendment of income tax returns for self-managed super funds	No	Yes
Apply for statement of tax record	Yes	No
Confirm lodgment	Yes	Yes
Lodge activity statements	Yes	Yes
Lodge revised activity statements	Yes	Yes
Lodge PAYG withholding annual reports	Yes	Yes
Lodge taxable payments annual report	Yes	Yes
Lodge auditor/actuary contravention reports	No	No
Lodge FBT returns	No	Yes
Lodge individual income tax returns	No	Yes
Lodge non-individual income tax returns	No	Yes
Lodge super fund returns	No	Yes
Lodge self-managed super funds	No	Yes
Lodge future year returns	No	Yes
Lodge superannuation member contribution statements	Yes	Yes
Lodge taxable payments annual report	Yes	Yes
Lodge tax file number (TFN) declaration reports	Yes	Yes
Lodge annual investment income report (AIIR)	Yes	No
Lodge quarterly TFN and ABN reports	Yes	No
Lodge employee share scheme reports	Yes	No
Lodge certificate of coverage	Yes	No
Lodgment deferral – application for deferral	Yes	No
Lodgment deferral – review of deferral decision	Yes	No
Lodgment program – help with your lodgment program	Yes	No
Lodgment program performance	Yes	Yes
Non-lodgment advice or advise return not necessary and further returns not necessary – individual clients	Yes	Yes
Non-lodgment advice or advise return not necessary and further returns not necessary – non-individual clients	Yes	Yes
Objections – submit	Yes	No
Objections – submit further information	Yes	No
Private binding ruling (PBR) – apply	Yes	Yes
Private binding ruling (PBR) – submit further information	Yes	No
Submit a range of online forms	Yes	No
View income tax lodgment status	Yes	Yes
View progress of a tax return	Yes	Yes

To claim superannuation for temporary residents who have departed Australia and no longer have an active visa use the Departing Australia superannuation payments (DASP) online system.

Registration

Visit tpb.gov.auExternal Link if your query relates to your tax agent registration.

Reports available

Table 7: Reports available
Reports available	Online services for agents	PLS
Activity statement client list	Yes	Yes
Activity statement lodgment	No	Yes
BAS and IAS – outgoing activity statements	No	No
Client account running balance	Yes	No
Client statistics	No	No
Communication history	Yes	No
Due lodgment	No	No
Electronic funds transfer (EFT) reconciliation	No	Yes
Excise client list	Yes	No
Family trust or interposed entity election	Yes	No
FBT client list	Yes	No
Income tax and fringe benefits tax lodgment performance	Yes	Yes
Income tax client list	Yes	Yes
Income tax lodgment status	Yes	Yes
Outstanding activity statements	Yes	No
PAYG instalment	Yes	No
Pre-filling	Yes	No
Senior Australians tax offset	No	No
Year to date excise revenue product summary	No	No
Year to date interest summary	Yes	No
Year to date revenue product summary	Yes	No

Superannuation

Table 9: Super reports
Report	Online services for agents	PLS
Bring forward arrangement	Yes	No
Carry forward concessional contributions	Yes	No
Concessional contributions	Yes	No
Employer contributions	Yes	No
Fund details	Yes	No
Small Business Superannuation Clearing House (SBSCH) or Super Clearing House (Note: this service will be closed from 1 July 2026. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.)	Yes	No
Total superannuation balance	Yes	No
Transfer balance cap	Yes	No

Tax law and advice

If your query is not available to be completed online, use the Tax agent phone services (Fast Key Code) guide to find the right phone number for the topic you need to phone us about.

August 12, 2025

Clearing house terms and conditions

Source: New places to play in Gungahlin

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

What the SBSCH does

The ATO provides the SBSCH service. It’s a free online service that helps eligible Australian small businesses and eligible withholding payer number (WPN) holders to meet their super guarantee (SG) obligations. When you use the SBSCH, you send your employees’ super contributions to a single destination – the SBSCH – which distributes them to the employees’ nominated super funds.

SBSCH terms of use

The following terms and conditions apply to the use of the SBSCH service:

You must register with the SBSCH to use the service.

Australian small businesses, or WPN holders, with 19 or fewer employees, or with an annual aggregated turnover of less than $10 million, are eligible to use the SBSCH service. You must be eligible to use the SBSCH service
- at the time you register to use the service
- each time you use the service.
Access to the SBSCH is through the Online services (Online services for business and Online services for agents). You are responsible for establishing and maintaining access to these services.
You are responsible for the actions of persons using your access to the SBSCH service.
Access and use of the SBSCH service is monitored. The SBSCH may suspend or revoke a user’s access to the service at any time if it considers it appropriate to do so.
Information provided to the SBSCH is treated in accordance with the Privacy Act 1988. The Clearing house privacy page describes how the SBSCH intends to use and disclose the information collected by it. You should provide the employee privacy note to your employees whose information you provide to the SBSCH.
You are responsible for ensuring that the information you provide to the SBSCH is accurate. The SBSCH is not responsible for errors or issues that result from incorrect information provided by you.
The SBSCH will, as your agent and in accordance with your payment instructions
- send the employee super contribution payments to the nominated super funds
- send the corresponding payment details (or make that information available) to those nominated super funds.
If you pay the correct super guarantee contribution amount on or before the relevant payment due date, your super guarantee obligation is discharged at the time of payment to the SBSCH, where the SBSCH accepts the payment.
The SBSCH agrees to accept your payment if
- the SBSCH has received the payment and it has not been dishonoured
- you have provided payment instructions that correspond to that amount
- the payment instructions are correct insofar that a super fund can receive and allocate the payment for the benefit of your employee
- the SMSF bank account details you have provided for your employee match ATO records supplied by the SMSF trustee.
If you make a payment to the SBSCH without a payment instruction, we will retain the payment for no more than 7 business days. If you do not lodge the payment instruction within that time the payment will be returned to you. If the payment we return to you includes a super guarantee amount, you will be liable for the super guarantee charge if the super guarantee amount has not been subsequently paid to, and accepted by, the SBSCH or otherwise contributed before the relevant super guarantee payment date.
If you make a payment with payment instructions that are incorrect insofar that a super fund is unable to receive and allocate the payment for the benefit of your employee, we will contact you and request you correct the payment instruction.
If you correct the payment instructions so the super fund can receive and allocate the payment for the benefit of your employee, the SBSCH will accept your payment in accordance with paragraph 10 and your super guarantee obligation is still discharged on the date you made the payment to the SBSCH.

In situations where we have not accepted payment due to incorrect payment instructions and have not received corrected payment instructions, we may refund the payment to you. If the payment we return to you includes a super guarantee amount, you’ll be liable for the super guarantee charge if the super guarantee amount has not been subsequently paid to, and accepted by, the SBSCH or otherwise contributed before the relevant super guarantee payment date.
The SBSCH may provide your details to super funds to assist in the resolution of problems relating to contributions to those super funds.
You can make payments to the SBSCH by BPAY®, credit card or direct credit. You must use the reference number provided by the SBSCH. If using BPAY, you must also use the Biller Code provided by the SBSCH.
While designed as a 24/7 service, the availability of the SBSCH service, and your access to it, is not guaranteed. Functionality is also contingent on services provided by telecommunication bodies and other external factors beyond our control.
Changes to the SBSCH service (and system) may be made at any time. Where possible, updates or changes will be scheduled to occur outside high volume periods (for example super guarantee processing periods). The SBSCH will endeavour to keep you informed and keep changes to a minimum.
The SBSCH will communicate clearing house updates to you by our website. We will also email you directly about matters relating your use of the SBSCH. You are responsible for accessing the notices and information provided to you.
The SBSCH can only be used in accordance with these terms and conditions. The terms and conditions that will apply are those when the payment is made. Each time you access and use the SBSCH signifies your acceptance of the terms of use.
To the extent permitted by law, the SBSCH is not liable for any claim, loss, liability or expense that you may incur as a result of your use or failure of the SBSCH services.
All references in these terms of use to the SBSCH include references to the Australian Government, the Australian Taxation Office and other Commonwealth bodies from time to time responsible for its management.
These terms and conditions are governed by, and are to be construed in accordance with, the laws for the time being in force in the Australian Capital Territory.

Note: The timing of employer deductions for contributions through the clearing house is discussed in Practical Compliance Guideline (PCG) 2020/6 Timing of income tax deductions for superannuation contributions made through the Small Business Superannuation Clearing House – ATO compliance approach has now been finalised and published.

August 12, 2025

Clearing house privacy

Source: New places to play in Gungahlin

Information you provide

The information you provide to the Small Business Superannuation Clearing House (SBSCH) will be used for the purpose of administering the clearing house.

The ATO is a government agency bound by the Privacy Act 1988 in terms of collection and handling of personal information and tax file numbers (TFNs). For more information about privacy law notices, see ato.gov.au/privacy.

The collection of this information is authorPayday superannuationised by the Superannuation Guarantee (Administration) Act 1992.

This information may be disclosed to the relevant super funds and financial institutions in relation to payments under the clearing house program, and relevant government agencies, or as authorised or required by law.

To ensure that your business’s employees are made aware of how we intend to use and disclose the information collected by the clearing house, we ask that you provide your business’s employees with the following Employee privacy note.

Employee privacy note

The information you have provided to your employer will be used by the Small Business Superannuation Clearing House program to facilitate superannuation payments to you.

The collection of this information is authorised by the Superannuation Guarantee (Administration) Act 1992.

This information may be disclosed to the relevant super funds and financial institutions in relation to payments under the clearing house program and relevant government agencies, or as authorised or required by law.

While it is not compulsory for you to provide your tax file number (TFN) to your super fund, if you choose not to:

your super fund may have to pay extra income tax on contributions your employer makes for you (including salary sacrifice) and may take this extra money out of your super account
your super fund may not be able to accept some contributions
you may miss out on super co-contributions even if otherwise eligible.

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

August 12, 2025

Tax agent phone services (Fast Key Code) guide

Source: New places to play in Gungahlin

Check online first

If an online option is available, we recommend that you use it before phoning us. If you phone about something that can be resolved through an online channel, we will direct you to that channel.

Use our digital education resources and tax agent online services guide to get the most out of our online services.

Before phoning us, check you have your:

Phone us

You can phone us on 13 72 86 between 8:00 am and 6:00 pm, Monday to Friday, excluding public holidays. Throughout the year, we offer extended hours service. Check our Contact us page to see if extended hours currently apply.

If you can’t resolve a tax or super law-related enquiry, or a complex administrative matter relating to your client, through existing channels you may be eligible to use our Tax practitioner assistance service.

Our Fast Key Codes

Fast Key Codes allow you to key ahead to the option of your choice without listening to the entire menu.

This Tax agent phone services (Fast Key Code) guide will direct you to the right Fast Key Code for the topic you need to phone us about. It is important you use the correct Fast Key Code so you are directed to the right person with the right skills. If you select the incorrect Fast Key Code, your call may need to be transferred and longer wait times will apply.

When you look up the Fast Key Codes in this guide, you will also find information and links to any available online options. Save time by using the online options rather than phoning us.

We recommend you bookmark this page as we regularly update it.

The Fast Key Codes (and online options) are:

Along with the following specific information, we also have useful information on business activity statements and how to prepare and lodge.

Activity statements: completing, requesting and revising

Debt, payments and account information

Feedback, complaints and reporting tax evasion

Superannuation

Tax law and advice

Our website has significant online resources to help you with your query. We have included links to those resources in the table below.

Only use the listed Fast Key Codes for enquiries about the correct interpretation of tax and superannuation law. Some of the topics listed are complex and, depending on the specifics of your question, we may not be able to provide you with an immediate answer.

Letters – alternative phone service

When we send letters to your clients, the phone numbers we quote are for the general community.

To ensure your enquiry is handled in the right way, use the list below to respond to letters from us that quote other phone numbers.

Fast Key Codes for letters – alternative phone service
If a letter from us asks your client to phone	Instead
13 10 20	Phone 13 72 86 and select Fast Key Code 4 6
13 11 42 (debt issues)	Phone 13 72 86 and select Fast Key Code 1 2 2
13 11 42 (lodgment issues)	Phone 13 72 86 and select Fast Key Code 1 3 3
13 28 66	Phone 13 72 86 and select Fast Key Code 1 2 5 1
13 28 61	Phone 13 72 86 and select Fast Key Code 1 2 5 2
1300 130 926	Phone 13 72 86 and select Fast Key Code 1 4 2
1300 657 162	Phone 13 72 86 and select Fast Key Code 1 1 5
1300 768 912	Phone 13 72 86 and select Fast Key Code 3

Other phone services

We provide as many options as possible through the Registered agent phone line. We also have a range of other phone numbers for other topics.

August 12, 2025

BAS agent online services guide

Source: New places to play in Gungahlin

Support using our digital services

We have information and resources available to support you use our digital services, including:

Account information

Table 1: Account information
Account information	Online services for agents
Account balance	Yes
Bank details – update for activity statement roles	Yes
Replacement cheques	Yes
Request remission of failure to lodge penalty	Yes
Statement of account	Yes
View details and print	Yes

Activity statements

Table 2: Activity statement services
Activity statements	Online services for agents	PLS
Claim fuel tax credits	Yes	Yes
Confirm lodgment	Yes	Yes
Confirm processing	Yes	No
Lodge annual GST return	Yes	Yes
Lodge annual IAS	Yes	Yes
Lodge business activity statement (BAS)	Yes	Yes
Lodge instalment activity statement (IAS)	Yes	Yes
Lodgment deferral request	Yes	No
Request for additional time to lodge	Yes	No
Revise	Yes	Yes
Vary instalment amount	Yes	Yes
View and prepare	Yes	Yes
View document identification number	Yes	Yes

Debt and payment

Lodgment

Table 4: Lodgment
Lodge	Online services for agents	PLS
Confirm lodgment	Yes	Yes
Lodge activity statements	Yes	Yes
Lodge PAYG withholding annual reports	Yes	Yes
Lodge revised activity statements	Yes	Yes
Lodge taxable payments annual report	Yes	Yes
Lodgment deferral – application for deferral	Yes	No
Lodgment deferral – review of deferral decisions	Yes	No
Lodgment program – help with your lodgment program	Yes	No
Objections – submit	Yes	No
Objections – submit further information	Yes	No
Private binding ruling (PBR) – apply	Yes	Yes
Private binding ruling (PBR) – submit further information	Yes	No

Practice administration

Registration

Visit tpb.gov.auExternal Link if your query relates to your BAS agent registration.

Reports available

Table 7: Reports available
Reports	Online services for agents	PLS
Activity statement client list	Yes	Yes
Activity statement lodgment	No	Yes
BAS and IAS – outgoing activity statements	No	No
Client account running balance	Yes	No
Communication history	Yes	No
Outstanding activity statements	Yes	No
PAYG instalment	Yes	No
Year to date excise revenue product summary	No	No
Year to date interest summary	Yes	No
Year to date revenue product summary	Yes	No
View GST property credits	Yes	No

Single Touch Payroll

Superannuation

Table 9: Superannuation
Lodgment	Online services for agents	PLS
Small Business Superannuation Clearing House (SBSCH) or Super Clearing House. Note: this service will be closed from 1 July 2026. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.	Yes	No

Tax law and advice

If your query is not available to be completed online, use the BAS agent phone services (Fast Key Code) guide to find the right phone number for the topic you need to phone us about.

Print this guide

You can print this guide directly from your web browser. Use the print icon on the top right of your screen and select Print this page.

August 12, 2025

Clearing house troubleshooting

Source: New places to play in Gungahlin

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed.

From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Message ‘Error 22’ appears when submitting a payment instruction or updating employee details

Possible cause

Permissions need to be set in Access Manager to allow you to view and lodge.

Resolution

A principal authority or authorisation administrator (in RAM) needs to update permissions for you in Access Manager.

The View permission will only allow you to view the clearing house – you will need the Lodge permission to allow you to submit.

The principal authority or authorisation administrator will need to log in to Access Manager.

Under Manage permissions, select the appropriate username.
Under the ATO Transactions heading, locate the Small business super clearing house and make the corresponding View and Lodge selections.
Click Save.

‘Time out’ errors when trying to submit a payment instruction

Possible cause

This issue is caused by an invalid unique superannuation identifier (USI) or ABN in an employee’s super fund details.

Resolution

If the system is timing out when trying to submit a payment instruction, check your employee’s super fund details are correct. You will need to cancel the instruction, update the super fund details, and create a new payment instruction.

Unable to lodge a payment instruction

If you are unable to lodge a payment instruction due to one of the following possible causes, you can consider submitting your instruction for those employees who have valid super fund details.

You can submit your payment instruction by removing all payment amounts you have entered for employees with an error. Make sure your payment matches the new ‘Total to Pay’ amount.

Possible cause

There may have been a change in ownership of a superannuation product that one of your employees has chosen.

Your employee will have this information.

Resolution

When a super fund changes an ABN or unique superannuation identifier (USI) you need to:

update the employee’s details with the new ABN and USI
delete any un-processed payment instruction created before updating the employee’s details. Only do this if you have entered a payment amount against the employee with invalid super fund details in the un-processed payment instruction
create a new payment instruction
submit the payment instruction.

Possible cause

The bank account details given to you by your employee for their self-managed super fund (SMSF) are invalid. The details may be invalid because they don’t match the details listed on the fund’s ATO records, or there may be no bank account information listed on the fund’s record.

Resolution

If you receive an ‘Invalid super fund bank details’ error, you need to do the following:

Ask your employee to confirm that the SMSF bank account details they gave you match those listed on the SMSF record (against the superannuation account). If no details are listed on the SMSF record or they are incorrect, a trustee or the fund’s authorised tax agent may need to update information in Online services.
Update the relevant information in SBSCH Employees, if your employee has provided updated SMSF bank account details which match the SMSF record exactly.

If the only error(s) present on your payment instruction relate to invalid super fund bank details, you can save and exit your payment instruction while you update the employee’s details.

Payments to your employee’s SMSF will not be accepted by the SBSCH until the SMSF bank account details listed on the employee record match the SMSF record exactly.

Possible cause

A payment is being made to an SMSF with a cancelled ABN. In this scenario you may encounter an error message that reads ‘There was an unexpected problem with information entered on this page. Please contact us’.

Resolution

Confirm the ABN status of each SMSF that a payment is being made to via the Super Fund LookupExternal Link website. If the status of the ABN is cancelled, contact your employee to get alternate superfund details to pay to, as this superfund is not able to receive payments.

Error when trying to update your details or register with the clearing house

Possible cause

You have only entered a mobile number in the mobile phone field.

Resolution

You will need to enter a work number. If a work number is not available, you will need to enter your mobile number into the work hours phone number field in this format:

Area code: 04
Phone: XXXXXXXX

Message ‘Invalid reference number’ appears when making a payment by BPAY

Possible cause

This may be a result of having 2 zeros at the start of the PRN.

Resolution

Remove the 2 zeros from the start of the PRN when making the payment.

Small business can’t see link to clearing house in Online services for business

Possible cause

The link to the clearing house doesn’t display in the menu.

Resolution

To access the link to the clearing house you need to select Employees in Online services for business. A screen displays which will include a link to the clearing house.

Tax agent, BAS agent or payroll provider can’t see link to clearing house in Online services for agents

Possible cause

The link to the clearing house doesn’t display in the menu.

Resolution

To access the link, select the client record to bring the client ‘in focus’, then go to the Business menu and select Small business super clearing house.

Unable to see any employees in the clearing house

Possible cause 1

Incorrect ABN used when linking your Digital ID such as myID to your ABN in RAM.

Resolution 1

The ABN that you link your Digital ID to in RAM must be the ABN for the entity that is using the clearing house.

See Principal authorityExternal Link on the RAM website for details on linking an ABN.

Possible cause 2

You are accessing the clearing house via ATO online services for an individual (through myGov) instead of accessing the clearing house in Online services for business.

Resolution 2

If you are a small business operator or sole trader with an ABN, you need to log in to Online services for business to access the clearing house.

Message ‘Enter a Fund Name to continue’ appears when entering an employee’s super fund name

Possible cause

Certain characters (such as ‘&’) are not accepted.

Resolution

Add the super fund name again replacing ‘&’ with ‘and’.

Message ‘Enter an account name’ appears when entering bank details for returned payments

Possible cause

Certain characters (such as ‘&’) are not accepted.

Resolution

Add the bank account name again replacing ‘&’ with ‘and’.

Message ‘The fund ABN is invalid, enter a different ABN’ appears

Possible cause

Spaces have been included in the ABN.

Resolution

Take out any spaces and retry.

Message ‘Enter a valid email address’ appears when updating your employer details

Possible cause

All authorised contacts have compulsory email fields that need to be populated.

Resolution

Check the email addresses are valid for each authorised contact listed on the ‘Update details’ page.

August 12, 2025

Small Business Superannuation Clearing House

Source: New places to play in Gungahlin

The SBSCH service will be closed from 1 July 2026

As part of the Payday Super reform, from 1 July 2026 the ATO’s Small Business Superannuation Clearing House (SBSCH) will be closed. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Check if you’re eligible to use the SBSCH

You’re eligible to use the SBSCH service if your business has either:

You must meet one of these eligibility criteria each time you use the service.

If your circumstances change and you’re no longer eligible, you will need to make other arrangements to meet SuperStream requirements.

About the SBSCH

The SBSCH is a free online service provided by the Australian Government through the ATO.

You can use the SBSCH to pay super for all your employees through a single payment. The SBSCH will then distribute the money to each employee’s super fund according to your instructions.

With the SBSCH, you can:

nominate a regular amount for each employee or change the amount when you make a payment

meet your super guarantee (SG) obligations when your payment and instructions are accepted by the SBSCH by following the terms and conditions
pay online to meet SuperStream requirements
see records of your past super contributions.

Using the SBSCH for the first time

You must register the first time you use the SBSCH. To do this, you’ll need to provide information about:

your business and employees

your employees’ choice of fund
your default fund – this is where payments will go if the employee doesn’t choose a fund
anyone authorised to use the clearing house on your behalf, such as a bookkeeper.

If you need to provide information about an employee whose chosen fund is a self-managed super fund (SMSF), speak with your employee to ensure that:

their fund’s bank account information is correctly recorded with us (in Online services) against the fund’s superannuation account
the details they have provided to you exactly match those listed on the SMSF record.

You won’t be able to make a payment to the employee’s SMSF if the bank account information doesn’t match (or no details are listed on the SMSF record).

Print the clearing house privacy statement and give this to your employees.

Accessing the SBSCH

Using Online services for business

If you’re a business or an individual employer with an Australia business number (ABN), you can access the clearing house through Online services for business:

Select Employees.
Select Small Business Super Clearing House.

You can authorise someone else (such as a staff member) to use the clearing house on behalf of your business. You can authorise them in Relationship Authorisation Manager (RAM)External Link and customise their permissions in Access Manager.

Accessing Online services for business

To access Online services for business, you will need to sign in using myID.

If you’re new to online services, you will first have to set up your myID, then link it to your business in RAM. For more information, see Accessing online services with myID and RAM.

Using ATO online services via myGov

If you’re an individual employer with an ABN or a withholding payer number (WPN), you can access the clearing house using your myGov account linked to ATO online services.

Individuals with a WPN include people who employ domestic staff.

Non-individual employers

Non-individuals with a WPN include school canteens, sporting clubs and embassies.

If you represent a non-individual with a WPN, you can:

Making payments

Due date and scheduled maintenance

The quarterly due dates for SG payments are:

28 October
28 January
28 April
28 July.

For more information, visit Super payment due dates.

When you submit your payments and instructions in the SBSCH, consider the impact of planned system maintenance on processing times.

Check the ATO Online system maintenance schedule and the SBSCH system statusExternal Link on our website for the latest information.

Steps

Work out how much super you need to pay for all your employees.
Access the SBSCH through Online services for business or ATO online services.
Enter instructions about how to distribute payment to each employee’s super fund, noting the payment reference number (PRN).
Make a single electronic payment to the clearing house for all your employees including the PRN.
The SBSCH distributes the payment to each employee’s super fund according to your instructions.

Note: Payments may take up to 7 business days to be transferred through the ATO and super fund before they reach the employee’s super fund account.

Payment errors

If your employee’s details are incorrect, their super fund may:

reject the payment
send the payment back to us.

If the payment is sent back to us, we’ll contact you to update the information within 7 business days.

We will resend the payment to the fund if you correct the information. If you don’t update the information, the payment will be sent back to you.

If your employee’s details change after you submit a payment instruction, but before it’s processed, you’ll need to:

update the employee’s details
delete the payment instruction
lodge a new payment instruction.

Help and support

For help and support:

August 12, 2025

Businesses and organisations online services

Source: New places to play in Gungahlin

Online services for business

Online services for business is the default online service for approved self-managed super fund (SMSF) auditors, businesses, not-for-profits (NFPs) and other organisations to engage with us.

Trustees of self-managed superannuation funds who have an ABN can also use this service.

Online services for business will log out after 20 minutes of inactivity so it is important to regularly save your work. If you are timed out, just log in again.

To lodge tax returns for your business or organisations, use standard business reporting (SBR) enabled software.

You can use Online services for business for most of your organisation’s interactions with us – for example:

switch between your businesses with a single log in
manage activity statements, taxable payments annual reports, and self-assessed income tax exemptions
make payments or find your balances owing, payment reference number (PRN) and create payment plans
correspond with us using Secure mail
manage your accounts and update your tax registration details (for example, register for goods and services tax (GST), pay as you go (PAYG) withholding and pay as you go (PAYG) instalments
nominate a new registered tax agent, BAS agent, or a payroll services provider, or update authorisations for an existing registered agent
access the Small Business Superannuation Clearing House. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Accessing Online services for business

To access Online services for business you’ll need to log in using your Digital ID, such as myID.

If you’re new to our online services, you will have to first set up your Digital ID and then link it to your business in Relationship Authorisation Manager (RAM).

How to use Online services for business

Find step by step guides to help you use Online services for business:

General Online services for business functions
- To customise your home page, switch between businesses, provide feedback and check notifications
Accounts and payments
- For instructions to view your accounts, make payment plans, request transfers and refunds
Lodgments
- For instructions on lodging activity statements, excise forms, private rulings and objections. Income tax returns can’t be lodged in Online services for business, use SBR-enabled softwareExternal Link.
Employees
- For instructions on managing your employees
Profile
- To view or update your details, including registering for additional tax roles (GST, WET, PAYG instalments etc), financial information, add or change authorisations, and business associates.
Communication
- To send or receive secure messages from the ATO, including to lodge amended tax returns, or SGC statements, request remissions of interest.
Approved SMSF auditors
- Information for approved auditees using Online services for business.

Standard Business Reporting (SBR)-enabled software

Your organisations business and accounting software may include Standard Business ReportingExternal Link (SBR), which helps to simplify business reporting obligations. SBR allows you to submit information including tax file number declarations and income tax returns.

If your organisation uses SBR-enabled software you should refer to your business software how to guides for instructions on sending information to us.

When lodging reports, your SBR-enabled business software may require a branch number. This is located next to your account description in Online services for business or ATO online. For example, Activity statement 002.

If you use SBR-enabled software, you can report using information that’s already captured as part of the day-to-day operations of your business.

If you are a business owner and you do not currently use SBR enabled software, you can talk to your adviser or software provider, or see the SBR products registerExternal Link for details of the products available.

Credentials in SBR-enabled software

Your SBR-enabled software uses a credential that allows you to securely submit information to us.

When using cloud-based SBR software, you don’t need to create this credential. Instead, your software provider will build it into your software.

If you use desktop or locally hosted SBR-enabled software (not cloud), you’ll need to create a machine credentialExternal Link using Relationship Authorisation ManagerExternal Link.

August 12, 2025

ATO action to reduce the gap

Source: New places to play in Gungahlin

Improving super guarantee compliance

We are committed to actively reducing non-compliance and improving willing participation by employers in the super guarantee system. We focus on reducing the super guarantee gap in the following ways.

Helping employers get it right

We offer support to make it as easy as possible for employers to understand and comply with their super guarantee obligations. This includes phone calls, webinars, website content, printed publications, social media posts and assistance on ATO communityExternal Link.

At our tax professional open forums held across Australia, we focus on the importance of employers complying with their super guarantee requirements. We remind employers about SG due dates and the consequences of not meeting their quarterly payment and reporting obligations.

The Small Business Superannuation Clearing House (SBSCH) is a service employers can use to help pay super. However, the SBSCH service will be closed from 1 July 2026 as part of the Payday superannuation reform. From 1 October 2025, only existing users of the SBSCH will have access until 30 June 2026. Employers will not be able to register as new users of the SBSCH after 1 October 2025.

Employers can access free education and services through the guide to starting a businessExternal Link.

Our online tools to help employers get it right include:

We also have tools to help small businesses and their advisers better understand how to manage your business cash flow.

Helping employees understand their entitlements

Our activities are not limited to employers. We provide online super tools to make it easier for employees to understand and report unpaid super guarantee. We also give employees visibility of contributions made to their super funds through ATO online services.

Our tools for employees include:

Correcting employers who don’t get it right

We take the late and non-payment of super guarantee seriously and have a focused compliance program. Our program provides enforcement action to improve employer behaviour and recover unpaid super guarantee.

We address non-compliance through:

proactively reminding employers of their obligations including to pay on time
nudging employers via letters, emails and phone calls to check their obligations and lodge super guarantee charge (SGC) statements if they have not paid the full amounts on time and to the correct funds for their eligible employees
Undertaking reviews and audits which may result in the application of penalties.

See what employers must do if they have an overdue super guarantee payment.

Each year we publish our annual super guarantee employer compliance results to provide an overview of ATO compliance activities and employer actions regarding super guarantee obligations.

We are also working across government to support and enhance our current compliance approaches.

Identifying non-compliance

We have improved access to Single Touch Payroll and superannuation fund data to help identify employers who may not have met their super guarantee obligations, we also obtain information from:

unions
government agencies
other third parties, and
employee referrals of unpaid super

We use this information to detect non-compliance and implement preventative and corrective strategies when employers do not meet their obligations.

August 12, 2025

$20 million upgrade to bust congestion at Port Macquarie Interchange

Source: Mental Health Australia

The NSW Government is getting on with much-needed improvements to the Oxley Highway, with community consultation under way on vital traffic upgrades at ‘The Port Macquarie Donut’ interchange with the Pacific Highway.

Full release available here (PDF, 90.76 KB)