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Matthew Smith

SBR Machine to Machine (M2M) Credential Requirements

Updated: May 17, 2024

From 1 April 2020, if you intend to lodge your FBT Return form electronically using easyFBT then you will need a Machine to Machine (M2M) credential. To create a machine credential in the ATO’s Relationship Authorisation Manager (RAM), you must be either a principal authority or a machine credential administrator (MCA) of the business.


Note: you will need to create one for each entity that is required to be electronically lodged.


Guide: how to install a machine credential

The following is a link to the ATO's guide on how to install machine credentials:


Note: if you have yet to create machine credentials on your computer, you may need assistance from your IT Department to download and install a browser extension (as you may require Administration rights to install software). One Plus One Solutions Pty Limited can only offer very limited support and recommend you contact the ATO for additional assistance if required.



ATO Relationship Authorisation Manager (RAM)

The following is a link to the ATO's Relationship Authorisation Manager where you can view or manage your M2M credentials:

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