Australia

What the pack carries

Charts of accountsWhat a company installs, and who each chart is published for.

• default (default) — 156 accounts, for companies

TaxesHow many the pack carries, at which distinct rates, and which treatments it can express.

24 taxes at rates of 0, 10, 47

domestic, exempt, export, foreign_services_received, import, not_subject

Periodic declarationThe form the accounts are read into, the cadences it is filed on, and how many boxes it has.

• AU-BAS — 20 boxes, filed month or quarter or year

When it is dueA rule of the country, not a date. A pack that cannot state its rule states nothing.

• day 21 of the month after the period

The file it is deposited asThe brick of packages/formats that writes it, where one exists.

• filed by hand on the administration’s portal

Electronic invoicingThe profile the country imposes, the day it starts, and the text that imposes it.

pint-aunz — no obligation in law

No Australian statute obliges a business to issue or to accept an electronic invoice from another business, so the obligation is `none` and mandatory_from is empty. Australia exchanges electronic invoices on the Peppol network, of which the ATO is the Australian Peppol Authority, under the PINT A-NZ Billing specification that Australia shares with New Zealand (customization urn:peppol:pint:billing-1@aunz-1). Towards the public sector the obligation is the buyer's: ATO, eInvoicing for government, records the 2022 mandate for non-corporate Commonwealth entities to be able to receive eInvoices and the policy, announced in the Budget 2024–25 and not yet enacted, making eInvoicing their default method with 30 % of invoices received by 1 July 2026; nothing in it binds a supplier. ATO, Tax invoices, accepts an eInvoice issued under the A-NZ specification with its mandatory data as a document intended to be a tax invoice. Both identifiers are the Australian Business Number, ISO 6523 ICD 0151 of the Peppol electronic address scheme list: an Australian business is addressed by its ABN, and the ABN is also the identifier under which it is registered for GST, a branch appending its three-digit branch number.

Where the tax balance landsThe accounts a filed declaration settles to, by role.

• payable 2110
• receivable 1155

Bank statementsThe formats this country’s banks send, and whether anything here reads them.

no format named

Payment filesThe formats the country’s banks accept for an outgoing payment.

no format named

Financial statementsThe schemes the chart reports on, and the taxonomy their keys are written against.

• AU-AASB1060-SFP — 31 lines
• AU-AASB1060-PL — 10 lines

Who has read itA pack is reviewed when a named professional has read it against the law, and never before.

community no named reviewer

41 sources cited

Last checked against the lawThe most recent day somebody opened one of the texts the pack was built from.

2026-10-01

Pack versionWhat this pack calls itself, the day it says its transcription is true, and the languages it publishes.

0.5.0 — published 2026-10-23

en

Free, and operated

Where the open core stops.

The line is operational, not functional. Everything that keeps working on its own is open core; what needs credentials, a certificate or a channel somebody keeps running is the hosted edition.

What it was built from

Partners