1. Standard Business Reporting (SBR) Overview

2. Overview
Standard Business Reporting or SBR is a standard approach to online or digital record-keeping that was introduced by government in 2010 to simplify business reporting obligations.(
Standard Business Reporting (SBR) is a group of international programs based on XBRL and designed to reduce the business-to-government reporting burden
Started in The Netherlands in 2003(XBRL - Wikipedia, the free encyclopedia), SBR was then adopted in Australia in 2006(
Streamline business-to-business reporting through their SBR-enabled software

3. Multi-agency (Reporting to multiples agencies) Multiple forms/domains
Key features:
Cross-government
Multi-agency (Reporting to multiples agencies)
Multiple forms/domains
Key focus: costs reduction for businesses – and Government
SBR improved reporting environment
SBR is built into business/accounting software making it SBR-enabled and allows businesses to significantly reduce the time spent collating information, filling in forms and submitting reports to government.(
Voluntary take-up

4. The SBR Audience Government
Businesses – reduces the time spent on administrative activities allowing time to focus on building the business
Intermediaries-Spending hours on time-consuming activities like filling out forms, re-entering data into different documents or systems, or interpreting agency specific terms on forms is no longer necessary.
Software developers – develop software to support businesses and accountants
For more details, please refer

5. Taxonomy
The SBR Taxonomy is a collection of items (data elements) that may be required to be reported by business to government agencies. Like a dictionary these data elements are classified and defined in the SBR AU (Definitional) Taxonomy.
The SBR taxonomy has two main layers
Definitional taxonomy
Reporting taxonomies
Definitional – dictionary of agreed terms that comprise the common language
Reporting – specific structures (expressed in the common language) for the exchange of data

6. How was the taxonomy created?
Each SBR agency identified and defined the data elements required for their forms in scope. These data elements were then put through a process to agree on the minimal set of data elements for the SBR AU (Definitional) Taxonomy. Duplications were consolidated under one name and different data elements were identified and named uniquely.

7. Why did we create the SBR AU (definitional) Taxonomy?
The dictionary of agreed data elements and their associated definitions are used in the creation of machine readable reports to be submitted by a business to agencies using SBR. The data elements are defined once and reused across multiple forms and multiple agencies. By reusing common data elements businesses only need to understand and report to government on these data elements, therefore reducing the reporting burden for businesses.

8. Taxonomy architecture
Definitional Taxonomy(DT)
Define the concept once…
… re-use on many reports
Information
Classification A
Information
Classification B …
A.1
B.1
A.2
B.2
Address
Wages & Salaries
Reporting Taxonomies (RT)
Agency X
Agency Y
Agency …
Report X.1
Report Y.1
Report X.2
Report Y.2

9. How SBR WORKS & ITS COMPONENTS
COMMON LANGUAGE
DefinitionalTaxonomy
STANDARDIZED FORMAT
ReportingTaxonomies
STANDARDIZED CONTENT
Messaging Infrastructure
Core Services
Web services
Web services
Business Software
Government Agency
REGISTRATION AND ASSERTION
Authentication
AUSkey
AUTHENTICATION TOKEN

10. Web Services
Provide the infrastructure to facilitate transfer of messages between businesses and agencies
Operates as a ‘post office’, directing messages through a single channel from any business to agencies(ATO,ASIC,SROs etc.)
Maintains the privacy of each data transaction
Only the transport information is analysed – business content remains “unopened”
Web services: List, Pre-fill, Pre-lodge, and Lodge

11. Authentication AUSkey
Single secure credential to authenticate businesses lodging reports via SBR
Available via the Australian Business Register
Balance between useability and security
AUSkey is a free and secure way for your business to interact with government.
AUSkey reduces the need to maintain multiple identifiers and passwords by providing a single and secure log on.(

12. How can I view the Taxonomy?
The SBR Taxonomy uses XBRL - a financial reporting optimized XML language.
To view the SBR Taxonomy files (data elements with definitions) please use the Taxonomy Collaboration Environment.
Yeti – the SBR Taxonomy viewer
To view the SBR machine readable reports SBR has provided a tool “Yeti” accessible from its website in the Taxonomy Collaboration Environment.
Refer the attached document for some instructions to sue Yeti