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FATCA – Small Reporter Tool user guide

This guide helps reporters prepare a FATCA report using the ATO's Small Reporter Tool v1.08.

Last updated 22 February 2023

This guide helps reporters prepare a FATCA report using the ATO’s Small Reporter Tool (SRT) v1.08.

Introduction

This guide provides information to help Australian reporting financial institutions (RFI’s) complete and lodge their Foreign Account Tax Compliance Act (FATCA) report.

FATCA reports must be lodged in eXtensible Markup Language (XML) format. The FATCA SRT allows reporters – who meet the criteria below – to input information into an Excel spreadsheet and convert the data into an XML file.

The FATCA reporting period is a calendar year – 1 January to 31 December. Reports should be lodged by 31 July in the following year.

In this section

Who should use this guide

The SRT should be used by Australian FATCA reporters with 50 or less reportable individual accounts and 50 or less reportable organisation accounts.

Reports with more than 50 reportable individual and 50 organisation accounts will not be accepted.

The SRT can also be used to submit a Nil report.

Do not re-use a version of the SRT you have previously used. The SRT is updated periodically. Download an SRT for each report you create.

At this stage the SRT is not available for MAC users. We will issue a communication if this changes.

How to use this guide

Read this guide in conjunction with the FATCA XML Schema User Guide v2.0 (PDF 1.15MB)This link will download a file.

The tables below map the SRT cell reference and name to the FATCA Schema XML element and attribute name. To help you locate more detailed information about each element and its requirements, the relevant page number in the FATCA XML Schema User Guide v2.0 has also been provided.

Regular updates

Always refer to the online published version of the FATCA XML Schema User Guide and FATCA – Small Reporter Tool user guide to ensure you have the most recent information.

Feedback

We welcome your feedback on the SRT and User Guide. Provide your feedback and suggestions to ato-dmi@ato.gov.au.

Setting up the spreadsheet

To set up the spreadsheet:

  • download the SRT (XLSM 5.80MB)This link will download a file
  • save the SRT onto your computer. The spreadsheet is not compatible with MAC computers.
  • turn on macros before filling out the SRT. Macros are needed for the SRT to auto populate certain fields and to generate the report.
  • complete the SRT ensuring all required information is included in the following tabs      
    • report information
    • individual accounts
    • organisation accounts  
     
  • generate report – this creates an XML file.
  • save the XML file to your computer.

How to lodge

Lodge the file through ATO online services using the File Transfer facility in either:

Then select:

  • lodge file
  • test – files can be tested prior to lodgment to check whether there are any errors to be corrected before lodging
  • lodge.

Follow the steps available at:

At lodgment, a validation report will be produced advising whether the lodgment was successful or not.

In Online services for business, the link to Download validation report will open the report once it is available on the File transfer landing page.

If successful an ATO reference number is provided. This confirms the report has been lodged to the ATO. This does not confirm the Internal Revenue Service (IRS) has successfully processed the report. If the IRS advises the ATO of any errors we will contact you if corrective action is required.

Backup of data

It is the responsibility of the RFI to keep records as part of their FATCA reporting obligations. Submitted records may need to be re-supplied or referenced in the event of errors or amendments.

Nil reports

FATCA reporters with no reportable accounts can use the SRT to lodge a Nil report.

To complete a Nil report all of the mandatory elements in the Report Information tab must be provided. Please also ensure you:

  • indicate this is a Nil report at cell C32
  • include Sponsor details if applicable
  • complete the Filer category          
    • if reporting a Reporting financial institution only, Filer category must be completed at C26
    • if reporting a Sponsor, Filer category must be completed at C54 only 
     
  • all other sections should be left blank.

Then you:

  • generate report – this creates an XML file.
  • save the XML file to your computer.
  • lodge the file through ATO online services using the File Transfer facility as explained under How to lodge.

Completing the spreadsheet

Do NOT copy and paste information into the spreadsheet as this will corrupt the template.

Report information tab

Report information tab – help completing the spreadsheet

Cell ref

Cell Name

Schema XML Element Name

FATCA User Guide Page

Notes

C3

Sending company Id number (Note 1)

SendingCompanyIN

19

Must be the ReportingFI or Sponsor GIIN.

C4

Warning

Warning

20

Nil

C5

Contact (Note 1)

Contact

20

Contact details of the ReportingFI used when errors are identified – max 200 characters.

C6

Corrected message identifier

CorrMessageRefId

21

To be used for correction, void and amendment reports to link to the original reports. Refer to FATCA report errors

C7

Reporting period end date (Note 1)

ReportingPeriod

21

Use YYYY-MM-DD format

C8

Message reference

MessageRefId

20

Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports.

(Note 1) Mandatory element

Reporting financial institution (RFI) – help completing the spreadsheet

Cell ref

Cell Name

Schema XML Element Name

FATCA User Guide Page

Notes

C10

Name (Note 1)

Name

37

This is the name of the reporting financial institution

C11

Name type

Name/NameType

37

Select from drop-down menu

C12

Country of residence (Note 1)

ResCountryCode

29

Select from drop-down menu

C13

Tax identification number TIN (GIIN)

TIN

30

Must report the registered ReportingFI GIIN. A sponsor GIIN must not be reported in this cell (A Sponsor GIIN is identified by 'SP' within the GIIN format. If reporting for a Trustee Documented Trust (TDT) then this cell is left blank and the Sponsor details must be completed beginning at C3

C14

Tax identification number (ABN)

ABN

 

Enter the ABN of the ReportingFI

C15

Type

AddressType

26

Select from drop-down menu

C16

Country (Note 1)

CountryCode

27

Must be ‘AU’

C17

Country subentity (state or territory)

CountrySubentity

28

State or territory – for example, NSW, QLD, ACT

C18

Street (Note 1)

Street

28

none

C19

District

DistrictName

28

Not used for Australian addresses

C20

Building identifier

BuildingIdentifier

28

none

C21

Suite identifier

SuiteIdentifier

28

none

C22

Floor identifier

FloorIdentifier

28

none

C23

Post office box

POB

28

none

C24

Post code (Note 1)

Postcode

28

none

C25

City (Note 1)

City

28

none

C26

Filer category

FilerCategory

38

Use FATCA602 for Australian ReportingFIs. If reporting a sponsor do not provide a FilerCategory in this cell

C27

Document type (Note 1)

DocTypeIndic

23

Select from drop-down menu. For corrections, voids and amendments refer to FATCA report errors

C28

Document reference

DocRefId

25

Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

C29

Corrected message identifier

CorrMessageRefId

25

Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA report errors

C30

Corrected document reference identifier

CorrDocRefId

26

Must be competed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA report errors

(Note 1) Mandatory element

Nil report – help completing the spreadsheet

Cell ref

Cell Name

Schema XML Element Name

FATCA User Guide Page

Notes

C32

Nil report

NoAccountToReport

46

Select from drop-down menu

C33

Document reference

DocRefId

25

Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

C34

Corrected message identifier

CorrMessageRefId

25

Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA report errors

C35

Corrected document reference identifier

CorrDocRefId

26

Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA report errors

Sponsor – help completing the spreadsheet

Cell ref

Cell Name

Schema XML Element Name

FATCA User Guide Page

Notes

C37

Type

N/A

43

For Australian reporting choose Sponsor from the drop-down menu.

C38

Name

Name

37

Name of the Sponsoring entity

C39

Name type

Name/NameType

37

Select from drop-down menu

C40

Country of residence

ResCountryCode

29

Select from drop-down menu

C41

Tax identification number (GIIN)

TIN

30

Enter the GIIN of the Sponsoring entity

C42

Tax identification number (ABN)

ABN

31

Enter the ABN of the Sponsoring entity

C43

Type

AddressType

26

Select from drop-down menu

C44

Country

CountryCode

27

none

C45

Country subentity (state or territory)

CountrySubentity

28

none

C46

Street

Street

28

none

C47

District

DistrictName

28

none

C48

Building identifier

BuildingIdentifier

28

none

C49

Suite identifier

SuiteIdentifier

28

none

C50

Floor identifier

FloorIdentifier

28

none

C51

Post office box

POB

28

none

C52

Post code

Postcode

28

none

C53

City

City

28

none

C54

Filer category

FilerCategory

38

Choose FATCA607 (Sponsor) or FATCA609 (TDT Sponsor) only for Australia

C55

Document reference

DocRefId

25

Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

C56

Corrected message identifier

CorrMessageRefId

25

Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA report errors

C57

Corrected document reference identifier

CorrDocRefId

26

Must be completed if submitting a correction, void or amendment report as used to link to the original report. Refer to FATCA report errors

Individual accounts tab

Individual accounts tab – help to complete the spreadsheet

Cell Ref

Cell Name

Schema XML Element Name

FATCA User Guide Page

Notes

A3

Account number (Note 1)

AccountNumber

48

If no account number is available use ‘NANUM’

B3

Account number type

AccountNumber/Type

48

Select from drop-down menu

C3

Closed

AccountClosed

49

If reporting an account that has been closed or transferred in its entirety then complete this field

D3

Name type

Name/NameType

32

none

E3

Title

Title

32

none

F3

First name (Note 1)

FirstName

32

none

G3

Middle name

MiddleName

32

none

H3

Last name (Note 1)

LastName

33

none

I3

Generation identifier

GenerationalIdentifier

32

none

J3

Suffix

Suffix

32

none

K3

General suffix

GeneralSuffix

32

none

L3

Country of residence

ResCountryCode

29

Select from drop-down menu

M3

Tax identification number

TIN

30

Refer to FATCA news and updates for updated TIN Codes

N3

Country of issue

TIN/Issuedby

30

none

O3

Type

AddressType

26

none

P3

Country (Note 1)

CountryCode

27

Select from drop-down menu

Q3

Country Subentity

CountrySubentity

28

none

R3

Street (Note 1)

Street

28

none

S3

Building identifier

BuildingIdentifier

28

none

T3

Suite identifier

SuiteIdentifier

28

none

U3

Floor identifier

FloorIdentifier

28

none

V3

District name

DistrictName

28

none

W3

Post office box

POB

28

none

X3

Post code (Note 1)

Post code

28

none

Y3

City (Note 1)

City

28

none

Z3

Date

BirthDate

34

Date of birth of account holder

AA3

City

City

34

City the account holder was born

AB3

City Subentity

CountrySubentity

34

State or territory the account holder was born

AC3

Country

CountryCode

34

Country of birth

AD3

Former country name

FormerCountryName

34

Former name of Country of birth if applicable – refer AC3

AE3

Account balance (Note 1)

Account balance

53

For explanation of required information refer to page 53 of the FATCA User Guide

AF3

Currency (Note 1)

AccountBalance/currCode

53

Select from drop-down menu

AG3

Dividend

PaymentAmt

55

none

AH3

Currency

PaymentAmt/currCode

55

none

AI3

Interest

PaymentAmt

55

none

AJ3

Currency

PaymentAmt/currCode

55

none

AK3

Gross proceeds

PaymentAmt

55

none

AL3

Currency

PaymentAmt/currCode

55

none

AM3

Other payment

PaymentAmt

55

none

AN3

Currency

PaymentAmt/currCode

55

none

AO3

Document reference

DocRefId

25

Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

AP3

Corrected message identifier

CorrMessageRefId

25

Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA report errors

AQ3

Corrected document reference identifier

CorrDocRefId

26

Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA report errors

(Note 1) Mandatory element

Organisation accounts tab

Organisation accounts tab – help to complete the spreadsheet

Cell Ref

Cell Name

Schema XML Element Name

FATCA User Guide Page

Notes

A4

Account number (Note 1)

AccountNumber

48

If no account number is available use ‘NANUM’

B4

Account number type

AccountNumber/Type

48

Select from drop-down menu

C4

Closed

AccountClosed

49

If reporting an account that has been closed or transferred in its entirety then complete this field

D4

Account holder type

AcctHolderType

 51

none

E4

Name type

Name/NameType

37

none

F4

Name (Note 1)

Name

37

none

G4

Country of residence

ResCountryCode

35

Select from drop-down menu

H4

Tax identification number

TIN

36

Refer to FATCA news and updates for updated TIN Codes

I4

Country of issue

TIN/Issuedby

36

Select from drop-down menu if the account holder is a US entity, otherwise leave blank

J4

Type

AddressType

26

none

K4

Country (Note 1)

CountryCode

27

Select from drop-down menu

L4

Country Subentity

CountrySubentity

28

none

M4

Street (Note 1)

Street

28

none

N4

Building identifier

DistrictName

28

none

O4

Suite identifier

BuildingIdentifier

28

none

P4

Floor identifier

SuiteIdentifier

28

none

Q4

District name

FloorIdentifier

28

none

R4

Post office box

POB

28

none

S4

Post code (Note 1)

Postcode

28

none

T4

City (Note 1)

City

28

none

U4

Name type

Name/NameType

37

Substantial owner (Controlling person) details

V4

Title

Name

37

Substantial owner (Controlling person) details

W4

First name

FirstName

32

Substantial owner first name

X4

Middle name

MiddleName

32

Substantial owner middle name

Y4

Last name

LastName

32

Substantial owner last name

Z4

Generation identifier

GenerationalIdentifier

32

none

AA4

Suffix

Suffix

32

none

AB4

General suffix

GeneralSuffix

32

none

AC4

Country of residence

ResCountryCode

29

Select from drop-down menu

AD4

Tax identification number

TIN

30

If no Substantial owner US TIN is available, refer to FATCA news and updates for updated TIN Codes  

AE4

Country of issue

TIN/Issuedby

29

Select from drop-down menu

AF4

Type

AddressType

28

none

AG4

Country

CountryCode

28

none

AH4

Country Subentity

CountrySubentity

28

none

AI4

Street

Street

28

none

AJ4

Building identifier

BuildingIdentifier

28

none

AK4

Suite identifier

SuiteIdentifier

28

none

AL4

Floor identifier

FloorIdentifier

28

none

AM4

District name

DistrictName

28

none

AN4

Post office box

POB

28

none

AO4

Post code

Post code

28

none

AP4

City

City

28

none

AQ4

Date

BirthDate

34

Date of birth of Substantial owner (Controlling person)

AR4

City

City

34

City of birth of Substantial owner (Controlling person)

AS4

City subentity

CountrySubentity

34

State or territory of Birth of Substantial owner (Controlling person)

AT4

Country

CountryCode

34

Country of birth of Substantial owner (Controlling person)

AU4

Former country name

FormerCountryName

34

Former name of Country of birth of Substantial owner (Controlling person)

AV4

Account balance (Note 1)

Account balance

53

For explanation of required information refer to page 53 of the FATCA User Guide

AW4

Currency (Note 1)

AccountBalance/currCode

53

Select from drop-down menu 

AX4

Dividend

PaymentAmt

55

none

AY4

Currency

PaymentAmt/currCode

55

none

AZ4

Interest

PaymentAmt

55

none

BA4

Currency

PaymentAmt/currCode

55

none

BB4

Gross proceeds

PaymentAmt

55

none

BC4

Currency

PaymentAmt/currCode

55

none

BD4

Other payment

PaymentAmt

55

none

BE4

Currency

PaymentAmt/currCode

55

none

BF4

Document reference

DocRefId

25

Automatically generated identifier. This identifier will be required if you need to correct, void or amend reports

BG4

Corrected message identifier

CorrMessageRefId

25

Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA report errors

BH4

Corrected document reference identifier

CorrDocRefId

26

Must be completed if submitting a correction, void or amendment report as used to link to the original reports. Refer to FATCA report errors

(Note 1) Mandatory element

Unique report identifiers

There are two types of unique identifiers used to ensure that any corrections, voids or amendments can be aligned to the correct report and account information:

  • Message reference (MessageRefId) – identifies the specific report and appears once (C8) in the Report information.
  • Document reference (DocRefId) – identifies the specific data element within the report and appears in          
    • Report information (C28)
    • Nil Report (C33)
    • Sponsor (C55)
    • Individual accounts – column AO for each account reported
    • Organisation accounts – column BF for each account reported. 
     

These identifiers must be unique across all time and space, meaning they can only ever be used once. Each document reference within a report must be unique.

In the SRT both these identifiers are automatically populated based on the Reporting Financial Institution’s GIIN (C13) or for Trustee documented trusts they are populated based on the Sponsor’s GIIN (C41).

You will need to retain these identifiers as they are required if you need to correct, void or amend reports.

FATCA report errors

The SRT can be used to correct, void or amend reports. The Document type cell (C27) in the Report information tab is used to indicate the type of report being submitted.

Here is a list of the FATCA report types and when they should be used:

  • FATCA1 (new data) – new data that has not previously been processed or voided
  • FATCA2 (correction) – corrected reports are only lodged when responding to a request from ATO staff to correct specific data. This would occur where there is an IRS record-level error notification
  • FATCA3 (void) – void reports are lodged to erase previously lodged reports after a request from ATO staff in response to specific errors in the original report. Reporters may also void a report at any time if they become aware of inaccurate information
  • FATCA4 (amendment) – amended reports are lodged to amend a previously lodged report that is later found, by you, to contain incorrect information. If, after lodging a report, you identify that some account holders were omitted from the report, you should lodge a new original report with just those omitted accounts and account information included. Reporters are able to amend a record in a previously lodged report at any time. This option is NOT to be used in response to an IRS error notification.

These unique identifiers are required for corrections, voids or amendments:

  • The Message reference in a FATCA report has to be unique and can only ever be used once. When lodging a FATCA2, FATCA3 or FATCA4 report using the SRT, the Message reference will be automatically generated. Put the original report’s Message reference in the Corrected message identifier cells of the FATCA2, FATCA3 or FATCA4 report. There is only one Corrected message identifier (the Message reference from the original report), which is referenced multiple times within the FATCA2, FATCA3 or FATCA4 report.
  • Similarly, each Document reference has to be unique and can only ever be used once. When lodging a FATCA2, FATCA3 or FATCA4 report using the SRT the Document references in the report will be automatically generated. Put the original report’s Document references in the respective Corrected document reference identifier cells in the FACTCA2, FATCA3 or FATCA4 report. For example, put the Reporting financial institution Document reference from the original report into the Reporting financial institution Corrected document reference identifier cell in the FATCA2, FATCA3 or FATCA4 report.

More information

For more information on FATCA visit:

Acronyms

Term/Acronym

Definition

FATCA

Foreign Account Tax Compliance Act

XML

eXtensible Markup Language

RFI

Reporting Financial Institutions

SRT

Small Reporter Tool


QC56991