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The Business Management System (BMS) ID is a unique identifier used by the ATO to determine the payroll software that created the data in a pay event.
In seSQue Payroll the BMS ID can be found at the branch level:
Changing the BMS ID must be carefully planned. The ATO displays the payee data grouped by ABN/Branch/BMS ID/Payroll ID. If any of these key identifiers change, the ATO will create a separate taxpayer record.