Country Codes


(from the ATO's Business Implementation Guide)


Where income involves other tax jurisdictions, the income must be provided for the specific country for that tax jurisdiction. Australia has tax treaties with many countries to reduce or eliminate double taxation caused by overlapping tax jurisdictions. These treaties:



New treaties are regularly formed with foreign countries. Since September 2018, the ATO receives and exchanges financial account information with participating foreign tax authorities. As such, specific Income Types must report YTD income by Country Code to assist Australia to meet its international commitments:



A valid Country Code is required for these Income Types. Australia and its tax jurisdictions may not be reported: Australia (au), Norfolk Island (nf), Christmas Island (cx), Cocos Islands (cc) and Heard and McDonald Islands (hm).


The country code must be reported as the lower-case value of the international standard ISO 3166-1 alpha-2 code. For example; Germany must be reported as “de”. You can search for a country code here.



STP Creator - MYOB Users

In STP Creator, the above information is entered/selected on the Employment Details screen, accessible from the Payee Details screen. STP Creator will extract the details from the Employee's Card in MYOB and this can be used to pre-fill the selections. Also if changes are made to the Employee Card, you will be required to update the Employment Details screen to ensure it reflects the changes.



STP Creator - non MYOB Users

In STP Creator, the above information is entered/selected on the Employment Details screen, accessible from the Payee Details screen.