SBR2025 – Activity Statement Overview
SBR2025 – Activity Statement is integrated with SapphireOne’s accounting software and is SBR 2-enabled. This alignment with the Australian taxation Offices (ATO) reporting standards streamlines preparation and lodgement while maintaining consistency between your organisation’s records and regulatory requirements.
Key features of SBR 2 in SapphireOne
- Standardised terminology – Uses the legislated dictionary of terms, mapped to SapphireOne fields for consistency and clarity.
- Automated pre‑fill – Extracts relevant data from day‑to‑day entries in SapphireOne and pre‑fills the Activity Statement for review.
- Direct, secure submission – Lodge directly to the ATO without a separate portal login, and receive instant confirmation.
- Efficiency – Significantly reduces preparation and lodgement time.
- ABN and AUSkey support – Works with your Australian Business Number (ABN) and AUSkey for secure digital record‑keeping.
How SBR 2 works in SapphireOne
SBR 2 automates data extraction and submission. When you select the Activity Statement, SapphireOne identifies the required information, pre‑fills the form, and allows you to review and amend as needed. Once verified, you lodge securely and receive immediate confirmation. This eliminates paper forms, duplicate data entry, and agency‑specific terminology hurdles, enabling lodgement .
Users see and work only with Activity Statements for the company they are logged into, according to their permissions. Log in to the relevant company, use pre‑fill to generate that company’s Activity Statement, and lodge for that company only. Each statement is automatically assigned to the company it was created for, ensuring segregation of data.
SBR 2 (2025) compliance
IMPORTANT NOTICE — Activity Statement (AS) 2025 SBR Bug
There is a known SBR issue affecting the retrieval of new Activity Statements. The Australian Taxation Office (ATO) has acknowledged the bug and is investigating it. An update is expected in the near future. A temporary workaround is as follows:
- When retrieving an Activity Statement, set a date range that extends beyond the single month you are targeting.
- For example, to retrieve the October 2025 Activity Statement, instead of using 1 October 2025 to 31 October 2025, use 1 September 2025 to 31 October 2025.
- Retrieval may fail if you limit the date range to the single target month.
We have reported this issue to the ATO and will advise once a fix is released.
SapphireOne complies with the SBR 2 (2025) standard, enabling streamlined, accurate, and consistent electronic reporting. Activity Statement reporting is company‑specific. Do not use the Master login. While the Recalculate function can be run from a Master login, doing so across all companies is strongly discouraged due to the risk of data inconsistencies or unintended changes across multiple company data files.
Do not leave Activity Statements unprinted or unsaved. SapphireOne will continue tracking all transactions included in the statement, which can unnecessarily consume resources.
Australian GST Calculation – Activity Statement Submission
Navigate to Management Mode > Management Analysis, then select Activity Statement Submission.
SapphireOne retains historical Activity Statement submissions within the data file for each company. The Activity Statement Submission screen displays a chronological list of previously processed Activity Statements. Each entry records a completed submission, allowing you to review and manage historical data on a per‑company basis.
The Printed Date column indicates when an Activity Statement submission was printed and locked. When an Activity Statement submission is printed:
- The Printed Date column populates with the date the submission was printed.
- The printed date confirms the submission is complete.
- The submission becomes locked from further edits, ensuring data integrity for compliance.
This allows users to see the status of each submission at a glance and guarantees that historical reports remain unchanged after submission.
Viewing and Managing Submissions
You can view and manage both historical and unprinted Activity Statement submissions. Use the buttons at the bottom of the Activity Statement Submission screen to generate reports and perform related actions. Click the Activity Statement you wish to work with in the list on the Activity Statement Submission screen. The available functionality operates as follows.
Reports Group
- Quick Report – Displays the Quick Report layout in SapphireOne. You can export and print all relevant data from the selected Activity Statement record for quick review.
- Print Audit – Prints a detailed Activity Statement Audit Report. Highlight the required record and select Print Audit. Your operating system’s print dialogue (macOS or Windows) will display. The report includes sequence numbers and extensive details to assist reconciliation.
- Export Audit – Exports the Activity Statement report as a CSV file, which opens automatically in your default spreadsheet program (macOS or Windows).
- Reconciliation – Creates a CSV file and opens it automatically in your default spreadsheet program. Use this file to assist in reconciling your Activity Statement submission.
- GST Audit – Displays an alert outlining the report’s elements, then prompts you to enter a period (defaults to the current period). Generates a CSV showing the default Client/Vendor tax GL for the selected period, items included in the Activity Statement, and any transactions not present in the GL.
SBR Group (Standard Business Reporting)
- Retrieve Activity Statement – Prompts you to confirm the exact dates, then retrieves an existing SBR2 Activity Statement that has already been printed and locked. Note: Modifications are not permitted on printed (locked) submissions.
- Pre-fill Activity Statement – When connected to the ATO SBR site, pre-fills a new Activity Statement by retrieving details from your general ledger accounts. All relevant data populates automatically. Review carefully for accuracy before proceeding.
Other Buttons
- Recalculate – After making any changes to an unlocked Activity Statement, select Recalculate to update all values.
- Cancel – Closes the currently selected Activity Statement without saving changes.
- View – Displays by default on entry to the Activity Statement Submission screen, and is the only option for locked submissions.
- Modify – Displays when an unprinted Activity Statement is selected, allowing changes to an unlocked submission.
Starting a new Activity Statement Submission
To begin a new Activity Statement in SapphireOne, you will need the ATO‑issued Document Identification Number (DIN) for the relevant period. Follow these steps:
- Select New Activity Statement Submission at the top of the Activity Statement list.
- Click New to create a new Activity Statement.
- Enter the ATO‑provided DIN. SapphireOne performs validation during entry to help prevent errors and auto‑fills the Start and End Dates based on the selected period, verify they are correct.
- Confirm whether the period is Monthly or Quarterly, consistent with your GST registration.
- Click OK once the DIN and dates are valid.
- SapphireOne will pull totals from the General Ledger accounts. If adjustments are required, you may enter them on this screen, however, ensure corresponding adjustments are posted to the Tax account for the affected periods via a General Ledger Journal to maintain accurate reporting.
- Establish a secure connection to the ATO SBR 2 site using your configured credentials.
- When the Prefill Activity Statement button becomes active, select it to auto‑populate the statement.
- Check all pre‑filled figures and details for accuracy before submission.
These steps ensure that the new Activity Statement is set up accurately and aligns with ATO requirements.
Activity Statement – Details Page
Navigate to Management Mode > Management Analysis, then select Activity Statement.
As documented earlier, SapphireOne retains historical Activity Statement submissions within the data file for each company. You will see a chronological list of previously processed Activity Statements. Each entry records a completed Activity Statement, making it straightforward to review and manage historical data on a per‑company basis.
To edit an Activity Statement, select the required record in the list and choose the Modify button. The Summary tab (shown below) is the first of three tabs in the Activity Statement.
The Activity Statement window is used to review and complete Activity Statement figures for your organisation. It displays header details, SBR actions and includes three tabs for data entry and review.
The Summary tab groups ATO amounts you owe and amounts owed to you. Most fields are system‑calculated, with a limited number of user‑editable fields where adjustments are permitted.
Header Area
SapphireOne automatically pulls totals from your General Ledger accounts to populate the necessary data fields. It is essential for the user to review these entries carefully to ensure accuracy before proceeding. The values are as follows:
- Document ID – Non‑editable. Displays the internal identifier.
- Type – Non‑editable. Displays the Activity Statement type (e.g. G).
- Period From / To – Non‑editable. Reporting period dates.
- Lodge Due / Payment Due – Non‑editable. ATO due dates.
SBR Actions Group
- Pre Lodge Button – Initiates pre‑lodgement via SBR.
- Lodge Button – Submits the Activity Statement via SBR.
Activity Statement – Details Page – Tabs
The Activity Statement screen contains three tabs:
- Summary – A snapshot of amounts you owe the ATO and amounts the ATO owes you, with SapphireOne‑calculated totals and limited editable fields.
- Calculations – GST – Enter and review sales and purchases (G1–G20). Totals are calculated by SapphireOne.
- Calculations – PAYG and others – Enter PAYG withholding (W1–W4), PAYG instalments (T1–T4) and Fringe Benefits Tax instalments (F1–F4).
Activity Statement – Details Page – Summary Tab
Amounts you owe the Tax Office Area
- 1A – GST on sales – Non‑editable. Calculated total.
- 1C – Wine equalisation tax – Enter amount payable.
- 1E – Luxury car tax – Enter amount payable.
- 4 – PAYG tax withheld – Non‑editable. Calculated from Payroll/HR.
- 5A – PAYG income tax instalment – Non‑editable (if calculated by setup). Otherwise shown for reference.
- 6A – FBT instalment – Non‑editable (if calculated by setup). Otherwise shown for reference.
- 7 – Deferred company / fund instalment – Enter amount payable.
- 8A – Total owed to the ATO – SapphireOne‑calculated total for this group.
Amounts the Tax Office owes you Area
- 1B – GST on purchases – Non‑editable. Calculated total.
- 1D – Wine equalisation tax refundable – Enter refundable amount.
- 1F – Luxury car tax refundable – Enter refundable amount.
- 5B – Credit from PAYG income tax instalment variation – Non‑editable. Calculated or brought forward.
- 6B – Credit from FBT instalment variation – Non‑editable. Calculated or brought forward.
- 8B – Total owed by the ATO – Non‑editable. System‑calculated total for this group.
Calculated Balance Area
- Your refundable amount – Non‑editable. Net result of 8A and 8B.
Activity Statement – Details Page – Calculations – GST tab
Grey values presented in this tab are non‑editable and not reported to the ATO.
Goods and services tax (GST) – Sales Area
- G1 – Total sales – Total sales and other supplies for the period, excluding GST (includes taxable, GST‑free, and input‑taxed sales).
- G2 – Export sales – Value of GST‑free export sales made during the period.
- G3 – Other GST‑free sales – Value of GST‑free sales other than exports (e.g. Activity Statementic food, certain health or education).
- G4 – Input‑taxed sales – Non‑editable.
- G5 – Subtotal (G2 + G3 + G4) – Non‑editable. Calculated.
- G6 – Total sales subject to GST (G1 – G5) – Non‑editable. Calculated.
- G7 – Adjustments – Net adjustments to sales (e.g. credit notes, price changes, bad debts).
- G8 – Total sales subject to GST after adjustments – Non‑editable. Calculated.
- G9 – GST on sales (G8 ÷ 11) – Report in 1A – Non‑editable. Calculated.
Goods and services tax (GST) – Purchases Area
- G10 – Capital purchases – Value of capital acquisitions with GST (e.g. plant, equipment, vehicles).
- G11 – Non‑capital purchases – Value of other business purchases with GST (e.g. stock, services, rent).
- G12 – Subtotal (G10 + G11) – Non‑editable. Calculated.
- G13 – Purchases for making input taxed sales – Purchases related to making input‑taxed supplies.
- G14 – Purchases without GST in the price – Purchases that did not include GST (e.g. GST‑free items, certain overseas purchases).
- G15 – Estimated purchases for private use – Portion of purchases attributed to private or domestic use.
- G16 – Subtotal (G13 + G14 + G15) – Non‑editable. Calculated.
- G17 – Total purchases subject to GST (G12 – G16) – Non‑editable. Calculated.
- G18 – Adjustments – Net adjustments to purchases (e.g. change in use, credit notes, bad debt recoveries).
- G19 – Total purchases subject to GST after adjustments – Non‑editable. Calculated.
- G20 – GST on purchases (G19 ÷ 11) – Report in 1B – Non‑editable. Calculated.
Activity Statement – Details Page – Calculations – PAYG and Others Tab
PAYG tax withheld Area
- W1 – Total salary, wages and other payments
- W2 – Amount withheld from payments shown at W1
- W4 – Amount withheld where no ABN is quoted
- W3 – Other amounts withheld
PAYG income tax instalment Area
- Option – Drop‑down selector for calculation method.
- T1 – PAYG instalment income
- T2 – Instalment % rate
- T3 – New % varied rate – Used when varying.
- T4 – Reason code for variation – Drop‑down (with info icon). Non‑editable list values, selection required when a variation is entered.
Fringe benefits tax (FBT) instalment Area
- F1 – Tax office calculated instalment – Non‑editable figure.
- F2 – Estimated FBT for the year
- F3 – Varied amount payable – (populated when varying).
- F4 – Reason code for variation – Drop‑down. Non‑editable list values.
Footer Area
- Save Button – To save any changes made to an Activity Statement submission, select the Save button, however, note that saving alone does not lock the submission. Only the Print function, as outlined above, will save and lock the Activity Statement submission.
- Cancel Button – You may select the Cancel button to close the screen without printing the record.
- Settings Button (Gear Icon) – Opens additional options or preferences for the activity statement (if enabled for your role).
Availability of options may depend on your organisation’s configuration and user permissions.
New Zealand GST Calculation
This screen is displayed only for non‑Australian data files and is used to calculate tax amounts for New Zealand and certain other countries. The screenshots referenced are from the New Zealand company in the Bondi Blue demo data file. For New Zealand and countries other than Australia, this screen reads totals directly from the General Ledger accounts.
Please note that for New Zealand and countries other than Australia, this screen only reads the totals from the General Ledger Accounts.
New Zealand GST Calculation Key Options and Fields
There are a number of options on the New Zealand tax report screen as follows.
- Use in Detailed – Select these checkboxes to include all individual transactions that contribute to the totals. This produces an itemised breakdown for greater transparency, review, and audit.
- Tax Paid A/C – Enter the General Ledger (GL) account used to record GST paid on purchases (input tax credits). Accurate selection ensures correct calculation and reporting of GST obligations.
- Display to Period – Specify the accounting period up to which figures are displayed. This lets you view and report GST for a defined timeframe.
- Detailed – Open an itemised view of the transactions that make up the totals, supporting thorough analysis and verification.
- Print – Generate a hard copy of the tax report for records and compliance.
- Functionality – When selected, SapphireOne sends the report to the designated printer, producing a reliable hard copy for review or audit.
- Filing – After printing, file the hard copy (or PDF) with your tax records in line with your organisation’s filing policy.
New Zealand Quick GST Adjustments
Quick GST values may be adjusted on this screen, however, any adjustments must also be posted to the relevant tax account for the affected periods via a General Ledger journal to maintain accounting integrity.
Backdating After Submission
If you receive invoices after the date of your Business Activity Statement submission, SapphireOne allows you to backdate these to any prior year that remains open. Backdating ensures transactions are recorded in the correct accounting period, but they will not be included in the already submitted Activity Statement report. Instead, they will appear in the GST Accrual report for the earlier period.
Reconciling GST Accrual vs Activity Statement
Differences can arise between Tax Collected and Tax Paid when invoices entered after submission are backdated to periods preceding that submission. Such transactions do not affect the finalised Activity Statement but are reflected in the GST Accrual report. Consequently, if you post transactions to previous periods or historical dates, the GST Accrual and Activity Statement reports will not reconcile. The Activity Statement behaves like a bank reconciliation: once processed, it cannot be modified, whereas the GST Accrual report will reflect any additions or changes made after completion.
Flow‑On to the Next Submission
Any remaining differences in Tax Collected and Tax Paid arising from backdated invoices will be accounted for in the next Activity Statement submission. The amounts shown on an Activity Statement are based on invoices entered prior to the submission date.
Worked Example
If you submitted your previous Activity Statement on 20 January 2033 for the period 1 December 2032 to 31 December 2032, and later entered an additional transaction dated 1 December 2032, that transaction would not appear in any reports for 2032 within the Activity Statement set. It would be included in the next submission period (for example, 1 January 2033 to 31 January 2033), while still appearing in the GST Accrual report for December 2032 to preserve accurate historical data.
Configure AUSkey and SBR 2 Credentials in SapphireOne
Acquiring and Installing the AUSkey in SapphireOne
- Request an AUSkey from the ATO, following the instructions on the ATO website.
- Once received, navigate to Utilities Mode > Utilities Controls, then select Company Inquiry. SapphireOne displays the Company Inquiry Details page. Then choose the More Details page.
- Scroll to the SBR area.
- Select Upload.
- Select the file to finalise the link. Linking keystore.xml enables secure SBR 2 access to ATO services from SapphireOne.
The AUSkey is downloaded as keystore.xml. SapphireOne typically stores this file in an “AUSkey” folder on your hard drive (this location may be hidden).
Back up the keystore.xml file according to ATO guidance.
Hover over the SBR data entry field to display the file path for an already installed AUSkey, allowing you to verify the current key location.
Entering SBR 2 credentials
The SBR 2 Activity Statement area stores the credentials SapphireOne uses to log in to the ATO SBR 2 site.
- Select the AUSkey button and browse to install your AUSkey XML file (as documented above).
- Enter the KeyStore Password.
- Enter a Contact if required.
- Enter a Branch Code if required (useful if multiple keys exist, allowing the ATO to differentiate them).
Once the AUSkey is installed and you select New Activity Statement Submission, the Retrieve Activity Statement from SBR 2 button becomes active. When selected, SapphireOne uses the credentials entered above to connect securely to the ATO SBR 2 site.
Using and verifying the AUSkey installation
In order to proceed you must have a valid AUSkey, and the AUSkey holder must be authorised to the relevant registered agent number(s) in Access Manager with the appropriate Client permissions.
- Click New Activity Statement Submission at the top of the Activity Statement list. If your credentials are correct, the Prefill button becomes active. SapphireOne uses the stored AUSkey credentials to connect to the ATO SBR 2 site.
- If the connection fails, re‑check the AUSkey file, KeyStore Password, Contact, and Branch Code.
- AWhen the ATO verifies your credentials, an alert confirms successful authentication and the Create Activity Statement button becomes active.
- Select Create Activity Statement to begin the Activity Statement interaction (AS), where you review, prefill, and lodge directly from SapphireOne.
Activity Statement Interactions
The ATO and SapphireOnes will now proceed with what the ATO calls an Activity Statement interaction. (AS) for short as follows.
Based on ATO guidance, Activity Statement (AS) interactions are used to report obligations such as GST, PAYG instalments, PAYG withholding, and Fringe Benefits Tax instalments. Activity Statements are personalised to each client’s registered roles and obligations. In SapphireOne (SBR 2–enabled), the AS process uses four services:
- AS.List (List) – Determine current reporting obligations and view a summary of previously lodged Activity Statements and outcomes/totals. This is typically the initial connection.
- AS.Prefill (Pre-fill) – When you select Create Activity Statement, SapphireOne requests the specific Activity Statement with the correct obligations, pre‑filled with available data.
- AS.PreLodge (Pre‑lodgement) – When you select Pre‑Lodge, SapphireOne requests a validation check without processing or locking the statement. This is optional and can be repeated.
- AS.Lodge (Lodgement) – When you select Lodge, the Activity Statement is officially lodged for processing. The original lodgement cannot be repeated, but revisions are accepted.
AS.List – Activity Statement List
The list request can return:
- Unlodged obligations
- A historical index of all lodged obligations
- All obligations, past and present
The response includes a Document Identification Number (DIN) for each Activity Statement. The DIN is mandatory for Prefill.
AS.Prefill – Activity Statement Pre-fill
The pre-fill request returns a specific Activity Statement with obligations pre‑populated, including:
- Activity Statement type (for example, Activity Statement C)
- Period(s)
- Client details
- Taxation rates
- Lodgement and payment due dates
Obligations are based on the roles registered against the entity’s ATO account. The main obligations that can be included are:
- Goods and Services Tax (GST)
- PAYG Instalments (PAYGI)
- PAYG Withholding (PAYGW)
- Fringe Benefits Tax Instalments (FBTI)
AS.PreLodge – Pre‑lodgement Validation
Pre‑lodgement validates the statement against channel and processing rules without locking it. Use this to identify and correct issues before lodgement. You can repeat pre‑lodgement as needed.
AS.Lodge – Lodgement
Lodgement validates the data and, if successful, updates the client account with the reporting obligation. The success response includes any payment or credit details. An original lodgement cannot be repeated, however, revisions can be submitted and retried until successful.
Checking the New Activity Statement submission
After the ATO interaction completes, SapphireOne returns you to the Activity Statement Submission screen. If you selected Pre‑Lodge, a new unprinted (unlocked) Activity Statement will appear at the top of the list, immediately beneath the New Activity Statement Submission item.
Do not select Lodge the first time you open this Activity Statement. Lodging will submit and lock the return, the same as printing the Activity Statement and answering Yes to “Did the Activity Statement print correctly?”. Once lodged (or printed and confirmed), no further changes can be made.
To review the statement navigate to management > Management Mode > Management Analysis > Management Activity Statement and highlight the new Activity Statement line and select Modify. SapphireOne will display the Statement page. From here, the review process is largely unchanged, the forms and screens are essentially identical to a standard Activity Statement.
Because this Activity Statement was created via the AS interaction with the ATO, the first page also includes Pre‑Lodge and Lodge buttons. Select Pre‑Lodge to pre‑fill the Activity Statement and review all figures. This is the appropriate time to verify the return, just as you would after selecting Create Activity Statement.
Final Lodgement
When you are ready to submit, select Lodge to complete the official lodgement. Proceeding with lodgement will lock the Activity Statement and prevent further changes.
Lodgement Summary
If you print the Activity Statement and answer No to “Did the Activity Statement print correctly?”, the statement remains unprinted and unlocked. Use this to return, correct, and re‑print or pre‑lodge as needed.
If you answer Yes, SapphireOne records a Printed Date and locks the statement. A printed date indicates the statement is now locked. If you have lodged via SBR, it is also lodged with the ATO.
Lodgement Confirmation Screen
After a successful lodgement, a confirmation screen is displayed. Review the confirmation details.
SBR2025 in SapphireOne delivers a faster and safer, way to prepare and lodge Activity Statements. Use pre‑fill to streamline data entry, review with Pre‑Lodge, and lodge per company to maintain data integrity and compliance. Remember that once lodged (or printed and confirmed), the statement is locked, keep your records and only proceed when you are satisfied with the figures. If you need assistance, contact your SapphireOne administrator or SapphireOne Support.