Setting up for SBR

How to setup for SBR depends on who will be 'sending' the STP Report to the ATO. Choices are:

• The Payer - The Payer is the person or entity that made the payments to the employees. If you are the Payer, or you are an employee of the Payer, eg director, trustee, payroll manger, pay clerk etc and you are responsible for lodging STP Reports, then you are lodging as the Payer. You will need to setup the SBR Settings and install M2M Credentials as outlined here.
  
  
• An Authorised Intermediary - this is a person or entity (who is not a Registered Tax or BAS Agent) who has been authorised to lodge STP Reports for the Payer. A common example would be a Payroll Bureau who handles payroll for numerous employers, or a bookkeeper who is not also a BAS Agent. It can also be another entity in a corporate group, for example an Admin Services company that reports for other entities in the Group. Before this intermediary can lodge on behalf of a Payer, that Payer needs to Authorise the intermediary to act on the Payer's behalf using Access Manager - if you are an Authorised Intermediary, you will need to setup the SBR Settings and install M2M Credentials as outlined here.
  
  
• A Registered Tax Agent - if you are a Registered Tax Agent for the Payer (for example you lodge income tax returns on the Payers behalf), you will need to setup the SBR Settings and install M2M Credentials as outlined here.

• A Registered BAS Agent - if you are a Registered BAS Agent for the Payer (for example you lodge Activity Statements on the Payers behalf), you will need to setup the SBR Settings and install M2M Credentials as outlined here.

NOTE:

If you are unable to install M2M Credentials, the alternative is to lodge your STP Reports via SSP