This article describes the ATO Export report, which creates a CSV or XML file of owner income for one quarter in the format of the Australian Taxation Office (ATO) Sharing Economy Reporting Regime (SERR).
Overview
The ATO Export report is an Owner Accounting report that builds a file of owner income for a selected quarter, laid out to the ATO Sharing Economy Reporting Regime (SERR) data standard. Each row of the file is one owner account, with the reporting business, the owner (seller), the owner's bank details, the income and fees for the quarter, and the room. The amounts come from the Owner Statement for the same quarter. The report is typically run by the accounts or trust team of an Australian property that manages rooms on behalf of owners.
The ATO Export does not display an on-screen report. Selecting Export File downloads the file straight away.
Please Note! RMS is highly configurable. Some Terminology, User Access & Permissions, Images, Labels, and Functions used in these articles may differ from your setup. CLICK HERE to find out more.
Tip! The ATO Export is available on databases with the Owner Accounting module active.
Use Cases
- Quarterly SERR file - at the end of each quarter, the accounts team exports the ATO Export as XML to produce the owner income file for the ATO.
- Data check before lodging - the accounts team exports the same quarter as CSV with column headers to find owners with a missing ABN, address or bank details before creating the XML file.
- Single room or room type - the accounts team limits the export to selected room types or rooms to check or re-create the figures for those owners.
Important! The ATO Export creates a file only. Whether your business must report under SERR, and how the file is lodged with the ATO, is decided by the ATO. Check your obligations with the ATO or your tax adviser.
How to Access
In the side menu of RMS, go to Reports > Owner Accounting > ATO Export.
Report Options
The ATO Export report options set the quarter, the property and rooms, and the file format. Select Export File to download the file, or Schedule to set up a Scheduled Report.
Tip! Report build screens default to a common use configuration, and selections can be made as required.
| Report Option | Type | Default | Description |
|---|---|---|---|
| Quarter Ending | Dropdown | March |
Selects the last month of the quarter to export. Options:
|
| Year | Dropdown | Current year | Selects the calendar year of the quarter. |
| Property | Dropdown | First property in the list | Selects one property to export. Shown on multi-property databases only. |
| Category | Multi-select | All Selected | Limits the export to owner accounts for rooms in the selected room types. |
| Area | Multi-select | All Selected | Limits the export to owner accounts for the selected rooms. |
| Create CSV Export / Create XML | Radio button | Create CSV Export |
Selects the file format. Options:
|
| Show Column Headers | Checkbox | Unticked | Adds a header row of column names to the CSV file. |
The file is named ATOExport_ followed by the first and last day of the quarter, for example ATOExport_20260701_20260930.csv.
Tip! Tick Show Column Headers when checking a CSV file. If a quarter has no owner accounts, the CSV contains only the header row, or is empty when Show Column Headers is unticked.
Column Headers
The ATO Export CSV file has 63 columns in four groups. Each column header carries the ATO SERR field reference in brackets, for example (SETP1). The XML file holds the same values in the matching SERR elements. Where a value comes from a setting or record, the Source / Calculation column names it; amounts are explained under Data Sources & Calculations.
Message and reporter columns
The message and reporter columns identify the file and the property's business as the reporting party. The values are the same on every row for a property.
| Column | Description | Source / Calculation |
|---|---|---|
| Message reference identifier (SETP1) | Unique reference for the message. | See Reference identifiers. |
| Message type indicator (SETP3) | Type of lodgement. | Always New. |
| Timestamp (SETP4) | Time the file was created. | Coordinated Universal Time (UTC), hours and minutes, for example 22:28Z. |
| Reporter Platform document reference identifier (SETP30) | Unique reference for the reporter section. | See Reference identifiers. |
| Reporter Platform document type indicator (SETP32) | Type of lodgement. | Always New. |
| Reporting Period Start Date (SETP33) | Start of the half-year that contains the quarter. | 1 January or 1 July. See Reporting and transaction periods. |
| Reporting period end date (SETP34) | End of the half-year that contains the quarter. | 30 June or 31 December. |
| Reporter Platform Australian business number (SETP35) | The property's Australian Business Number (ABN). | ABN in Setup > Accounting > Owner Accounting Options > Account Options. Digits only. |
| Reporter Platform business Name (SETP38) | The property name. | Property Information. |
| Reporter Street Address Line 1 (SETP42) | Property street address. | First address line in Property Information. |
| Reporter Street Address Suburb (SETP44) | Property suburb. | Second address line in Property Information. |
| Reporter Street Address State (SETP45) | Property state. | Property Information, in upper case. |
| Reporter Street Address Postcode (SETP46) | Property postcode. | Property Information. |
| Reporter Platform Street Address Country Code (SETP47) | Property country. | Two-letter country code in lower case, for example au. |
| Reporter Platform Contact Name (SETP56) | Contact person for the property. | First and last name of the Manager user. |
| Reporter Platform Contact Number (SETP59) | Property phone number. | Phone number in Property Information. Digits only. |
| Reporter Platform Email Address (SETP61) | Property email address. | The email address the property uses for Owner Statements. |
| Reporter Platform Residential Country Code (SETP66) | Property country. | Two-letter country code in lower case. |
| Reporter Platform Declaration Statement Type Code (SETP68) | Declaration text. | Always "I declare that the information is true and correct." |
| Reporter Platform Declaration Statement Accepted Indicator (SETP69) | Declaration accepted. | Always True. |
| Reporter Platform Declaration Statement Signature Date (SETP70) | Declaration date. | Last day of the selected quarter. |
| Reporter Platform Declaration Statement Signature Date (SETP71) | Signatory identifier. | RMS user ID of the user who ran the export. The column header repeats "Signature Date". |
| Reporter Declaration Statement Signatory Name (SETP72) | Signatory name. | RMS username of the user who ran the export. |
Seller (owner) columns
The seller columns identify the owner of the room on each owner account. Owner details come from the owner's Guest record (Guest Type Owner) and its Banking tab.
| Column | Description | Source / Calculation |
|---|---|---|
| Document Reference Identifier (SETPP1) | Unique reference for the seller section. | See Reference identifiers. |
| Document Type Indicator (SETPP3) | Type of lodgement. | Always New. |
| Seller ID (SETPP5) | Identifier for the seller. | The room on the owner account. |
| Seller Surname or family name (SETPP7) | Owner's last name. | Owner Details: Last Name. |
| Seller First given name (SETPP8) | Owner's first name. | Owner Details: First Name. |
| Seller Date of birth (SETPP10) | Owner's date of birth. | Owner Details: Birthday. |
| Australian business number (SETPP11) | Owner's ABN. | Owner Details: ABN. Digits only. |
| Australian business number (SETPP13) | Owner's ABN. | Same value as SETPP11. |
| Registered business name (SETPP14) | Owner's business name. | Owner Details: Last Name. |
| Tax identification number (SETPP18) | Overseas tax identification number (TIN). | Banking > Tax Identification Number. |
| Tax identification number issuing country code (SETPP19) | Country that issued the TIN. | Banking > Tax Identification Country Code, as a two-letter code in lower case. |
| Seller Address line 1 (SETPP21) | Owner's street address. | Owner Details: Address Line 1. |
| Seller Address line 2 (SETPP22) | Owner's additional address line. | Third address line on the owner record. |
| Seller Address suburb, town or locality (SETPP23) | Owner's suburb or town. | Second address line on the owner record (City on database 9219). |
| Seller Address state or territory (SETPP24) | Owner's state. | Owner Details: State, in upper case. |
| Seller Address postcode (SETPP25) | Owner's postcode. | Owner Details: postcode (Zip Code on database 9219). |
| Seller Address country code (SETPP26) | Owner's country. | Owner Details: Country Of Residence, as a two-letter code in lower case. |
| Seller Contact phone number mobile (SETPP31) | Owner's mobile number. | Owner Details: Mobile. Digits only. |
| Seller Email address (SETPP32) | Owner's email address. | Owner Details: Email. |
| Bank account name (SETPP34) | Owner's bank account name. | Banking > Account Name. |
| BSB (SETPP35) | Owner's Bank State Branch (BSB) number. | Banking > BSB No. Digits only. |
| Bank account number (SETPP36) | Owner's bank account number. | Banking > Account Number. Digits only. |
Transaction columns
The transaction columns report the owner's income, fees and activity for the quarter.
| Column | Description | Source / Calculation |
|---|---|---|
| Transaction activity code (SETPP45) | Type of activity. | Always Short Term Accommodation. |
| Financial account reference (SETPP47) | Owner's bank account. | Banking > Account Number, as entered. |
| Transaction activity sub-code (SETPP49) | Type of accommodation. | Set by System Type. See Transaction activity sub-code. |
| Transaction period start date (SETPP50) | First day of the quarter. | Quarter Ending and Year options. |
| Transaction period end date (SETPP51) | Last day of the quarter. | Quarter Ending and Year options. |
| Transaction currency (SETPP52) | Currency of the amounts. | The property's local currency code, for example AUD. |
| Gross income for period (GST inclusive) (SETPP53) | Owner's gross income for the quarter. | Owner Statement Gross Amount. See Amounts. |
| GST amounts attributed to Total gross income (SETPP54) | Goods and Services Tax (GST) amount. | Owner Statement GST total. See Amounts. |
| Number of activites (SETPP55) | Number of bookings. | Count of reservations in the Owner Statement income for the quarter. |
| Fees and commissions withheld from seller (GST inclusive) (SETPP56) | Fees and expenses deducted from the owner. | Owner Statement Income Expenses plus Expenses. See Amounts. |
| GST amounts included in fees and commisions withheld from seller (SETPP57) | GST on fees and commissions. | Owner Statement GST total. See Amounts. |
Property columns
The property columns identify the room the owner income relates to.
| Column | Description | Source / Calculation |
|---|---|---|
| Property ID (SETPP59) | Identifier for the rented property. | The room on the owner account. |
| Property address line 1 (SETPP60) | Street address. | First address line in Property Information. |
| Property address suburb, town or locality (SETPP62) | Suburb. | Second address line in Property Information. |
| Property address state or territory (SETPP63) | State. | Property Information, in upper case. |
| Property address postcode (SETPP64) | Postcode. | Property Information. |
| Property address country code (SETPP65) | Country. | Two-letter country code in lower case. |
| Number of nights booked (SETPP66) | Booking count for the room. | Count of reservations in the Owner Statement income for the quarter (the same value as SETPP55). |
Data Sources & Calculations
The following concepts each govern more than one column in the ATO Export.
Which owner accounts are included
The ATO Export includes one row for each owner account whose Owner Contract on a room is active for at least part of the selected quarter. The Property, Room Type and Room options limit which rooms are included. An owner account with no income in the quarter is still included, with zero amounts.
Amounts
The ATO Export amounts are taken from the Owner Statement totals for the same owner account and quarter:
- Gross income (SETPP53) - the Owner Statement Gross Amount.
- Fees and commissions (SETPP56) - the Owner Statement Income Expenses plus Expenses.
- GST amounts (SETPP54 and SETPP57) - both columns show the Owner Statement GST total, which adds the GST on owner income and on owner expenses. The GST total is only filled when the property is set to show GST on the Owner Statement; otherwise both columns are 0.00.
- Number of activities (SETPP55) and Number of nights booked (SETPP66) - both show the number of separate reservations in the Owner Statement income for the quarter.
To check a figure, run the Owner Statement for the same owner and quarter and compare the totals.
Reporting and transaction periods
The ATO Export uses two periods. The transaction period (SETPP50 and SETPP51) is the selected quarter. The reporting period (SETP33 and SETP34) is the half-year that contains that quarter: 1 January to 30 June for the March and June quarters, and 1 July to 31 December for the September and December quarters. For example, the September 2026 quarter reports a transaction period of 1 July 2026 to 30 September 2026 and a reporting period of 1 July 2026 to 31 December 2026.
Reference identifiers
The ATO Export builds each reference identifier from the country code, the year of the quarter, the property's ABN, a section number and the owner's 10-digit Guest No. The section number is 1 for the Message reference identifier (SETP1), 2 for the Reporter Platform document reference identifier (SETP30) and 3 for the Document Reference Identifier (SETPP1). For example, AU2026 + ABN + 1 + 0000000022 for Guest No 22. If the property has no ABN, the ABN part is left out.
Transaction activity sub-code
The Transaction activity sub-code (SETPP49) is set by the property's System Type:
- Apartment - Apartment/unit/townhouse
- Hotel or Motel - Hotel room
- Any other System Type - House
Data formatting
The ATO Export changes some values to match the SERR format: ABN, BSB, bank account number and phone numbers keep digits only, states are in upper case, and country codes are two letters in lower case. Values that are missing from the owner record or property, such as an owner ABN, address or bank details, are exported blank.
Please Note! The XML file contains the same data as the CSV. Before creating the XML file, export the CSV with Show Column Headers ticked and check that every owner has the details the ATO requires.
Related Reports
- Owner Statements - shows the owner income, expenses and GST totals the ATO Export amounts are taken from.
- Agent Pending History Report - shows outstanding amounts and projected owner deductions before the owner payout.
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