Australia: Updates to FATCA small reporter tool and TIN validation rules
Temporary relief extended for missing U.S. TINs for the 2025, 2026, and 2027 reporting years.
The Australian Taxation Office (ATO) on January 28, 2026, announced an update to its FATCA small reporter tool (SRT) in response to the U.S. tax authority (IRS) Notice 2024‑78.
This notice extends the temporary relief originally provided under Notice 2023‑11 for missing U.S. taxpayer identification numbers (TINs) for the 2025, 2026, and 2027 reporting years.
Read a February 2026 report prepared by the KPMG member firm in Australia