Compliance share and unit transaction reporting requirements for listed companies

Australian listed companies have specific obligations under the ATO’s third-party reporting regime to report certain share and unit transactions. This reporting helps the ATO prefill individual tax returns and improve data-matching across the tax system. 

Who needs to report? 

The ATO requires reporting from key parties involved in share and unit transactions, including: 

• Companies listed on an Australian financial market 
• Market participants as defined under the Corporations Act 2001 
• Trustees of unit trusts and other custodians where relevant  

As a listed company, you are included in this regime and must provide accurate information about transfers and corporate actions.  

What you must report 

Listed entities must report information such as: 

• Corporate actions (e.g. mergers, demergers, spin-offs) 
• Cost base adjustments for tax purposes 
• Listing and delisting events 
• Liquidations and restructures 
• Changes to investor identity details 
• Transactional data on transfers of shares or units  

This reporting is done via specific ATO approved file formats: 

• AIIR  for most comprehensive reporting 
• TSULE (Transfer of Shares and Units Listed Entity) flat file for share/unit transfer information 
   

When reports are submitted? 

How Automic helps listed companies stay compliant 

Meeting these reporting obligations can be complex, especially for organisations with large, diverse shareholder bases and multiple corporate actions throughout the year. 

That’s where Automic Group steps in:

1. Bi-annual lodgements onyour behalf 
Automic prepares and lodges the required TSULE reports bi-annually for clients, helping to ensure: 

• Timely compliance with ATO deadlines 
• Accurate data capture from registry systems 
• Proper formatting according to the latest ATO reporting specs

We work directly as your share registry to: 

• Aggregate transactional data 
• Map corporate actions to required reporting fields 
• Validate files before submission to reduce rejections