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Small business Machinery of Government (MoG) changes 2021
This content is under review. The small business function transferred to Treasury as a result of the Administrative Arrangements Order made on 15 April 2021 with effect from 15 April 2021.

Entities that meet the reporting requirement should register in the Payment Times Reporting Portal

Through the reporting portal, a reporting entity can access the Small Business Identification Tool. They can also submit a report.

Login to the reporting portal

To login to the reporting portal, reporting entities will be required to authenticate their identity by way of myGovID.

To access the ATO’s myGovID authentication process, the entity will first need to have a valid ABN.

Individuals and businesses can find information on registering for a myGovID on the ATO website.

To register for a myGovID any two of the following Australian identity documents must be verified:

  • driver’s licence including learner's permit
  • passport (not more than three years expired)
  • birth certificate
  • visa (using your foreign passport)
  • citizenship certificate
  • ImmiCard
  • medicare card (only once one of the documents above are verified).

There is no requirement for the individual to be physically located within Australia when authenticating.

Anyone overseas still needs to meet the ID requirement. They will also need to prove they have entered Australia on the visa being used for identity verification.

A lead contact for an ABN is able to assign additional individuals to act on behalf of that ABN. Additional individuals must also meet the ID requirement.

Entities that cannot obtain a myGovID

It is a legal requirement for companies and incorporated associations to appoint a public officer if they commence a business or derive income from Australia. A public officer does not need to be a director of the company.

If an entity has an Australian presence a trusted individual within the organisation residing in Australia can be appointed as a public officer. This will enable the entity to set up a standard strength myGovID and claim principal authority in ATO’s Relationship Authorisation Manager (RAM) for the purposes of the scheme.

Reporting entities that are still unable to access a standard strength myGovID should email, outlining the reasons they are unable to meet the access requirements.

Registering multiple reporting entities

An individual can register one or more entities in the reporting portal at the same time. They must however have the required myGovID authority to act on behalf of the entities they are registering.

Once registered, the entities can be linked together in the reporting portal in their corporate structure. This is done through the reporting portal’s Manage your Organisational Structure feature. Through this feature, an entity must first locate the head entity. They can then link other entities by ‘looking up’ and selecting each entities’ ABN or ANC.

The Payment Times Report

The Payment times report comes in two parts:

  • a .csv file to input the payment information, called the ‘PTR Template’
  • a word file for signatures and associated declarations. This is called the ‘Responsible Member Declaration Template’

Acess the templates on the portal.

There are instructions for completing the templates which include provide information on the template data validation requirements. Instructions are available on the portal. 

Registered entities can access the PTR template prepopulated with their entity information through the reporting portal.

To submit a Payment times report to the Regulator, reporting entities will:

  • populate the PTR template with their payment times information
  • complete the  Responsible Member Declaration Template
  • upload these report templates and any other relevant information or documentation to the reporting portal

The Regulator will then publish reports on the Payment times register.

Completing a report

A Payment times report should include aggregate data only. A reporting entity should not report on individual invoices or individual suppliers.

To populate a PTR template, a reporting entity should add data from row 3. Rows 1 and 2 are both heading rows and should not be edited. They provide context for the information to add in row 3.

If PTR template is being completed for one reporting entity, that entity will only need to add data in row 3.

A single reporting entity can also complete the PTR template for multiple reporting entities in the same group. To complete the template, the entity must add data for each entity using a new row. For example, entity one on row 3, entity two on row 4, and so on.

The Responsible Member Declaration Template can be completed for a single reporting entity. It can also be completed for multiple reporting entities in the same group.  

Accessing a pre-populated template

A partially pre-populated PTR template including relevant entity information is available through the reporting portal. A reporting entity can access the pre-populated template through the reporting portal’s ‘Submit Payment Times Reports’ feature.

Through this feature, the entity can also select multiple entities to include in the pre-populated template. The entity must simply click the drop down arrow next to the relevant entity name(s). They can then tick the check box next to the entity to select them. Each entity must have its financial year end date recorded to be included.

The pre-populated PTR template can be downloaded by clicking the ‘Download pre-populated template’ button in the reporting portal.

Submitting a report

Reporting entities must submit a report within 3 months of the end of each 6-month reporting period.

The end of a reporting period could be a weekend, public holiday or during Christmas shutdown. These periods do not impact the reporting timeframe.

A reporting entity can submit a report by selecting the reporting portal’s ‘Submit Payment Times Reports’ feature. They can then select the entity(s) for which they are submitting a report(s). Each entity must have its financial year end date recorded to be included.

A reporting entity can upload a completed report by clicking on the ‘Upload Completed Payment Times Report’ button.

The PTR template and the Responsible Member Declaration Template must be submitted together. This completes the reporting obligation for the relevant entity(s).

Apply for an extension

Reporting entities may apply to the Regulator where they need further time to report. They can do this via the reporting portal. This application must be submitted to the Regulator before the end of the applicable reporting window.

In applying to the Regulator, a reporting entity must set out the reasons for seeking an extension. They must also provide evidence of the circumstances.

The Regulator may grant an extension of time if satisfied that:

  • the circumstances for the extension are exceptional and/or outside the control of the entity

The amount of time the Regulator may grant for an extension will depend on:

  • the severity of the circumstances
  • the strength of the evidence included in the application

If a reporting entity is not granted an extension of time it can ask for this to be reconsidered. This will be done through an internal review process. Following an internal review process, the reporting entity can also make an application to the Administrative Appeals Tribunal.

Publish revised reports

Reporting entities may apply to have a revised version of a Payment times report published. This can be done via the reporting portal.

The application must include:

  • the date of the revision
  • a description of the changes made to the revised report

The Regulator may publish the revised report on the Payment times register. They will do this if they are satisfied that the revisions were necessary to correct substantial errors or omissions.