Lodging online
eSAT was decommissioned on 1 March 2022.
To lodge your auditor contravention reports (ACRs) electronically, you now need to use Online services for business.
Online services for business is a secure way of managing your tax and super obligations which can be used on multiple devices.
Online services for business has a number of features which can make it easier and quicker for you to lodge ACRs, including:
- the ability to prepare and save multiple ACRs before lodging
- pre-lodgment Australian business number (ABN) validation and name checks to ensure fund details match Super Fund Lookup information
- the ability to add and store SMSF auditor details to populate when preparing ACRs and audit complete advices (ACAs)
To lodge via Online services for business:
- select the Lodgments menu, then Reports and forms
- select Audit Contravention Report from the list of reports and forms
- complete the required fields (print a draft copy of the ACR by selecting the Print friendly version button before submitting)
- check the declaration and select Submit.
When the form is submitted successfully, a receipt number will be displayed, and you can choose to print or save a copy of the submitted form.
Note: You won't be able to access a copy of the form after leaving this page.
You can also use Online services for business to lodge an ACA.
See more about lodging ACRs and ACAs in Online services for business.
Online services for business is the preferred channel for lodging ACRs and ACAs and for communicating with us via secure mail. Alternatively, you can order a paper version of the Auditor/actuary contravention report (NAT 11239) form. This form cannot be downloaded.
Actuaries cannot lodge via Online services for business, however they can inform us of contraventions via the paper form ACR or in writing.
Paper form ACRs should be sent to:
Australian Taxation Office
PO Box 3333
PENRITH NSW 2740
Who should use these instructions?
You should use these instructions if you:
- are an approved SMSF auditor or actuary for an SMSF
- have contraventions and other important matters to report on your ACR.
Note: If there are no contraventions or other information to report, you can use Online services for business to lodge an ACA. You should not lodge an ACR if there are no contraventions or issues of concern to report.
For a printed version of this information, use the print icon in the top right corner. You can print a single page or the entire document.
Before completing your report
Before you complete and submit your ACR, make sure you understand all your responsibilities. This includes additional responsibilities outlined in the Addendum for financial years impacted by COVID-19, which applies for the 2019-20, 2020-21 and 2021-22 financial years.
The ACR is an approved form for the purposes of the Superannuation Industry (Supervision) Act 1993 (SISA). As a result, you must use the ACR to report contraventions of the SISA and the Superannuation Industry (Supervision) Regulations 1994 (SISR).
Penalties may be imposed for giving false or misleading statements.