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ELECTRONIC REPORTING SPECIFICATION

Annual investment income reports(AIIR)

Version 8.0

Edition 2 – June 2008

This specification replaces Version 7.0 and is to be used in the preparation of Annual investment income reports for 2006–07 and subsequent financial years.

Amendment History

Edition Number

Description Release Date

1 First release of Version 8.0 specification for the preparation of Annual investment income reports (AIIR) for 2006-07 and subsequent financial years.

March 2006

2 Second release of Version 8.0 specification includes:

Requirements for electronic lodgement of AIIR via the electronic commerce interface (ECI)

Information about changes to the legislation that may affect some reporters. Reporting requirements relating to these changes

A requirement for managed investment trusts to report fund payments to non-residents and amounts withheld from those payments. Two new amount fields have been specified in the filler space at the end of the Investment account data record for the reporting of these amounts.

Confirmation of reporting requirements where a unit trust distributes income that includes unfranked dividends declared to be conduit foreign income.

Clarification of a number of existing reporting requirements

Correction of errors identified in the first edition.

The specification version number has not been changed because the file format has not been changed and the reporting requirements for payment types: INT, TDP, FMD, DIS, DIV, IRB, FSI and some UTD have not been changed.

Only managed investment trusts with an obligation to report fund payments to non-residents and amounts withheld from these payments and trusts that distribute income that includes unfranked dividends declared to be conduit foreign income need make changes to their systems to report these amounts.

See next section for details of these and other changes made in this edition.

June 2008

Annual investment income report specification V 8.0 Edition 2 – June 2008i

About this specificationWhat has not been changed

The version 8.0 file format, record lengths and record layouts

Reporting requirements for Type of payment: INT, TDP, FMD, DIS, DIV, IRB, FSI and for some UTD.

Differences between Edition 1 and Edition 2

General differences The name of the specification has been changed from

‘MAGNETIC MEDIA SPECIFICATION’ to ‘ELECTRONIC REPORTING SPECIFICATION’ as this specification is to be used in the preparation of all AIIR files whether supplied on magnetic media or sent via the electronic commerce interface (ECI) or any other electronic file transfer method made available by the Tax Office.

Numerous changes have been made to the text, diagrams and forms in the sections below, to clarify, correct or update information provided in Edition 1.

1. Introduction

PC Spreadsheet reporting A Version 8.0 PC AIIR application has not been provided for reporters who are unable to meet the

reporting requirements specified in this document. Instead an updated AIIR reporting specification for PC (spreadsheet format) and paper forms and an AIIR V8.0 spreadsheet template have been provided.

AIIR files sent via ECI

The ECI application is available for the electronic transfer of AIIR files in version 8.0 format to the Tax Office for 2006-2007 and subsequent financial years.

The Supplier data record 1 – Type of return media field must be set to ‘N’ for corrected TFN/ABN return files to be sent to the supplier via ECI or ‘P’ for paper return. This field must not be set to ‘M’ for MIPS.

The Supplier data record 3 – Supplier email address field must contain the supplier’s email address so the supplier can be notified when a return file is ready to be received via the ECI application.

2. Legal requirements

Includes new information about:

Distributions from corporate unit trusts and public trading trusts.

Income declared to be conduit foreign income by Australian corporate tax entities.

Distributions of trust income declared to be conduit foreign income.

Managed investment trust fund payments to non-residents and amounts withheld.

3. Magnetic media – reporting procedures

MIPS no longer requires or accepts test data. Data suppliers can now use the ECI validator to self test the content of their files.

Annual investment income report specification V 8.0 Edition 2 – June 2008ii

4. Magnetic media - physical specifications

AIIR can now be submitted on USB flash drives. Reference to USB flash drives has been made where ever applicable in the document.

5. Data file format

The Logical structure of a standard AIIR file diagram has been updated to show the correct relationship between the file and the file total record.

The Logical structure of a NIL return AIIR file diagram has been updated to show the correct relationship between the file and the file total record.

6. Record specifications

The character position and field length of the Report format indicator field in the Investment body identity record has been correctly displayed in the record layout as a one character field at the end of the record in character position 850.

7. Data field definitions and validation rules

Rules for the Australian State or Territory and Australian postcode fields have been updated to make it clear that a state code of ‘OTH’ and a postcode of ‘9999’ should only be used where an overseas address is reported in a supplier or investment body record. These values should no longer be used to identify an overseas address in an Investor data record where separate fields have been provided for reporting overseas address details.

The example of a non-resident investor address has been updated to show the correct content for the Non-resident investor overseas country code and Non-resident investor country of residence for tax purposes fields.Content for the non-applicable Date of change of residency fields have been zero filled in accordance with the formatting rules for dates.

Reporting of unit trust distributions (UTD) – the example UTD has been updated to include a component of Unfranked dividend declared to be conduit foreign income and to include this amount in the Non-primary production income amount shown.Managed investment trust payment amounts and withheld amounts have also been included.The sample Investment account data record has also been updated to show these changes.

A brief description of the supplier, investment body, investment account and investor are provided above the data field definitions and validation rules for those records.

Data field definitions that have been updated, beyond minor wording changes are include below:

Field Description

7.8 Type of return mediaAdded: - N – for return of data via ECI

7.10 File format validation methodRemoved: M – Test files sent to MIPSRemoved: P – 2007PCAIIR application

7.22 Supplier state or territory – street addressConfirmed: ‘OTH’ for overseas address

7.23 Supplier postcode – street addressConfirmed: ‘9999’ for overseas address

7.27 Supplier state or territory – postal addressConfirmed: ‘OTH’ for overseas address

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Field Description

7.28 Supplier postcode – postal addressConfirmed: ‘9999’ for overseas address

7.40 State or territory of investment body addressConfirmed: ‘OTH’ for overseas address

7.41 Postcode of investment body addressConfirmed: ‘9999’ for overseas address

7.50 Report format indicatorNote: Data suppliers currently reporting this value in character position 800 can continue to do so until their next system update or a new reporting specification is issued.

7.63 Type of investmentAdded: 0 for managed investment trust outside Section 202D(1)

7.64 Type of paymentConfirmed: FSI is for foreign source investment income that is not part of UTD

7.71 Interest Confirmed: gross Australian source income

7.77 Non-primary production income from UTDAdded: Unfranked dividends declared to be CFI

7.79 Discounted capital gain component of UTDConfirmed: Australian and foreign source as per Net capital gain component of UTD and Total current year capital gains component of UTD

7.80 Indexed capital gain component of UTDConfirmed: Australian and foreign source as per Net capital gain component of UTD and Total current year capital gains component of UTD

7.81 Other capital gain component of UTDConfirmed: Australian and foreign source as per Net capital gain component of UTD and Total current year capital gains component of UTD

7.88 Foreign Tax creditsAdded: foreign tax credits from foreign source income that is not part of UTD

7.94 Credit for amounts withheld from UTD under foreign resident withholdingAdded: Description of trust income to which foreign resident withholding applies.

7.96 Non-resident beneficiary ss98(3) assessable amountChange: Field name corrected to refer to ss98(3). Definition corrected to refer to ‘assessable amount’ and changed to refer to a non-resident beneficiary other than a trustee beneficiary in accordance with a change to the legislation.

7.97 Non-resident beneficiary ss98(4) assessable amountChange: Field name corrected to refer to ss98(4). Definition corrected to refer to ‘assessable amount’ and changed to refer to a non-resident beneficiary in the capacity of a trustee of another trust estate in accordance with a change to the legislation.

7.100 Managed investment trust fund paymentsAdded: A new field for reporting these amountsReporters who do not have an obligation to report this new amount can continue to space fill this field and the remaining filler field until a new version of the specification is released

Annual investment income report specification V 8.0 Edition 2 – June 2008iv

Field Description

7.101 Amounts withheld from Managed investment trust fund paymentsAdded: A new field for reporting these amountsReporters who do not have an obligation to report this new amount can continue to space fill this field and the remaining filler field until a new version of the specification is released

7.126 Australian address (lines 1 and 2)Added: Do not report overseas address details in this field

7.127 Australian suburb, town or cityAdded: Do not report overseas address details in this field

7.128 Australian state or territoryAdded: Do not report overseas address details in this field.Do not report ‘OTH’ in this field.

7.129 Australian postcodeAdded: Do not report overseas address details in this fieldDo not report ‘9999’ in this field where no Australian address details are provided.

7.133 Overseas state or provinceAdded: Do not report ‘OTH’ in this field

7.134 Overseas postal codeDO NOT report ‘9999’ in this field unless overseas address details are provided and this is the correct postal code for the address provided

Amount fields

Definitions of amount fields have been updated to refer to the amount paid or credited to the investment account rather than to the investor because the investment account may be held by one or more investors. Where an investment account is held by more than one investor, the amount reported in the Investment account data record is apportioned equally between the number of investors in the account. For example, if the amount of Interest reported in the Investment account data record is $100.00 and the account is held by two investors, the $100.00 will be apportioned equally between the two investors giving them an amount of $50.00 each. This apportionment occurs automatically during Tax Office processing of the data.

Forms

The magnetic media information forms at the back of the booklet have been updated

Information relating to sending test data to MIPS has been removed Information about USB flash drives has been added

The AIIR corrected account and investor records have been updated

Fields relating to the number of investors in the account, the date of payment and the term of investment for DIS payments have been placed directly under the Account Identification fields.

The order of the amount fields in the UTD/FSI/IRB form has been changed to match the order of these fields in the reporting specification.

TFN and non-resident withholding tax fields, omitted from the first edition, have been included in this edition.

Annual investment income report specification V 8.0 Edition 2 – June 2008v

Differences between Version 7.0 and Version 8.0

Conditions relating to the submission of AIIR on magnetic media The Tax Office will no longer:

o pay for courier delivery or mailing of magnetic media to MIPS

o supply mainframe cartridge tapes to suppliers of AIIR data.

AIIR submitted on mainframe cartridge tapes will not be accepted after 30 June 2006. Cartridges received after this date will be returned to the supplier for resubmission of data on acceptable media.

AIIR can now be submitted on DVDs.

New or changed fields The length of all records has been increased from 580 to 850 characters.

Amended records are now referred to as corrected records.

Supplier data record 1 Where a supplier does not have an Australian business number (ABN) but has a withholding payer

number (WPN), the supplier's WPN may be reported as the supplier identifier.

Two new types of AIIR files can be supplied – Replacement and NIL Return.

Where a file contains Replacement AIIR only, the Type of report in Supplier data record 1 must be set to 'R'.

Where a file contains NIL Return AIIR only, the Type of report in Supplier data record 1 must be set to 'N'.

Where a file contains corrected AIIR records only, the Type of report in Supplier data record 1 must be set to 'C'.

The Tax Office reporting specification version number has been updated to FINVAV08.0

The field, ATO Corporate Gateway user identifier, has been removed from Supplier data record 1.

A new field, File format validation method, has been included in Supplier data record 1 for the supplier to report the file format validation method used. This field is mandatory.

Supplier data record 2 The field, Supplier file reference, in Supplier data record 2 has been made mandatory. The length of

this field has been increased from 16 to 25 characters.

A new field, Supplier file reference of file being replaced or containing records to be corrected, has been added to Supplier data record 2. Where the current file contains replacement AIIR or corrected AIIR records, the Supplier file reference of the original file must be reported in this field.

Investment body identity record A new field, Sequence number of IDENTITY record in the file, has been added to the Investment body

identity record to assist in the identification of Investment body identity records for error location and notification and for linking replacement reports to original reports and corrected records to original records.

Where an investment body does not have an Australian business number (ABN), but has a withholding payer number (WPN), the investment body's WPN may be reported as the investment body identifier.

A new field, Reporting period indicator, has been added to the Investment body identity record for the reporter to indicate whether they are reporting in accordance with a SAP or a normal financial year.

A new field, SAP year end date, has been added to the Investment body identity record for a reporter, reporting in accordance with a SAP, to report their SAP year end date.

A new field, Future reporting obligation, has been added to the Investment body identity record for the reporter to indicate whether they will need to lodge an AIIR in the future.

A new field, Report format indicator, has been added to the Investment body identity record for the reporter to indicate whether the AIIR is being supplied in 'standard' or 'NIL Return' format. Where an

Annual investment income report specification V 8.0 Edition 2 – June 2008vi

AIIR is being supplied in 'NIL Return' format, this indicator must be set to 'N' to indicate that the AIIR correctly contains no DACCOUNT, DFMDACCT or DINVESTOR records. In all other cases, this indicator must be set to 'S' for 'standard' format.

Investment account data record A new field, Sequence number of DACCOUNT record in the AIIR, has been added to the Investment

account data record to assist in the identification of Investment account data records for error location and notification and for linking corrected Investment account data records to original Investment account data records.

The length of the Account name field in the Investment account data record has been increased from 76 to 200 characters to allow reporting of longer account names.

A new field, Type of investment, has been added to the Investment account data record for the investment body to report the item number of the Part VA Section 202D(1) investment being reported.

The name of the existing field, Type of investment, has been changed to Type of payment to distinguish between it and the new Type of investment field above. Two new Types of payment have been added:

o IRB – cash or non cash value of an investment related betting chance prize

o FSI – foreign source interest or dividend payments that are not part of a unit trust distribution.

The length of all amount fields in the Investment account data record has been increased from 10 to 12 characters.

The field, Unfranked amount of dividend, has been split into two fields, Unfranked dividend not declared to be conduit foreign income and Unfranked dividend declared to be conduit foreign income, to allow separate reporting of these two components of the unfranked dividend amount.

The name of the field, Franked amount of dividend, has been changed to Franked dividends to be consistent with field names used in other reports.

The name of the field, Imputation credit, has been changed to Franking credit to conform with the terminology used in the current legislation.

The names of some other amount fields have been changed and some new amount fields have been added to the Investment account data record to make reported amounts correspond more closely with amounts in individual income tax returns and standard trust distribution statements for resident individuals.

The field, Taxable Australian capital gain component of UTD, has been replaced by the fields, Net capital gain component of UTD and Total current year capital gains component of UTD.

The field, Other taxable foreign income component of UTD, has been replaced by the fields, Assessable foreign source income (UTD component or other payment) and Other net foreign source income component of UTD.

The following new fields have been added to the Investment account data record:

o Cash or non-cash value of an investment related betting chance prize.

o Non-primary production income from UTD

o Other deductions relating to distributions from trust

o Discounted capital gain component of UTD

o Indexed capital gain component of UTD

o Other capital gain component of UTD

o CGT concession amount

o Net capital gain component of UTD

o Total current year capital gains component of UTD

o Assessable foreign source income (UTD component or other payment)

o Other net foreign source income component of UTD

o Australian franking credits from a New Zealand company (UTD component or other payment)

o Tax-exempted component of UTD

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o Tax-free component of UTD

o Tax-deferred component of UTD

o Other trust deductions not included elsewhere

o Credit for amounts withheld from UTD under foreign resident withholding

o Credit for tax paid by trustee on UTD

o Non-Resident beneficiary ss98(3) assessable amount

o Non-Resident beneficiary ss98(4) assessable amount

The names of the following existing fields have been changed from:

o TFN tax withheld to TFN withholding tax deducted

o TFN tax refunded to TFN withholding tax refunded

o Non-resident tax withheld to Non-resident withholding amount deducted

o Non-resident tax refunded to Non-resident withholding amount refunded

Farm Management Deposit account data record A new field, Sequence number of DFMDACCT record in the AIIR, has been added to the Farm

Management Deposit account data record to assist in the identification of Farm Management Deposit account data records for error location and notification and for linking corrected Farm Management Deposit account data records to original Farm Management Deposit account data records.

The length of the Account name field in the Farm Management Deposit account data record has been increased from 76 to 200 characters to allow reporting of longer account names.

The length of all amount fields in the Farm Management Deposit account data record has been increased from 10 to 12 characters.

A new field, TFN withholding tax deducted from repayments in the financial year, has been added to the Farm Management Deposit account data record for reporting the amount of TFN withholding tax deducted from repayments in the financial year where a TFN or ABN was not quoted in connection with the deposit.

Investor data record A new field, Sequence number of DINVESTOR record in the account, has been added to the Investor

data record to assist in the identification of Investor data records for error location and notification and for linking corrected Investor data records to original Investor data records.

The name of the existing field, Account reference number in the Investor data record, has been changed to Customer reference number to correct an error in Version 7.0 of the specification.

The following changes have been made to the Investor data record to improve the quality of non-resident information supplied to the Tax Office.

o A new field, Non-resident investor tax identification number (TIN), has been added for reporting overseas TINs provided by non-resident investors.

o Separate address fields have been added for reporting Australian and overseas addresses.

o New rules for reporting resident and non-resident investor addresses have been provided.

o A new field, Non-resident investor country of residence for tax purposes, has been added.

o The name of the existing field, Country, has been changed to Overseas country. This field is to be used only when reporting the current overseas country of residence of a non-resident investor or the previous overseas country of residence of a non-resident investor who became a resident during the financial year of the report.

o The length of the country fields has been increased from 20 to 38 characters to allow reporting of longer country names.

o The name of the existing field, Non-resident country code, has been changed to Non-resident investor overseas country code. This code relates to the overseas country of residence of a non-resident investor.

Annual investment income report specification V 8.0 Edition 2 – June 2008viii

o Two new fields, Date of change of residency status from resident to non-resident and Date of change of residency status from non-resident to resident, have been added for reporting changes of investor residency status occurring during the financial year of the report.

A new field, Investor’s daytime contact telephone number, has been added to the Investor data record for reporting the investor's daytime contact telephone number if this information is available.

File total record The name of the field, Total number of records in the file, has been changed to Count of all records in

the file.

The following fields have been added to the File total record to assist in the validation of file content.

o Count of IDENTITY records in the file

o Count of DACCOUNT records in the file

o Count of DFMDACCT records in the file

o Count of DINVESTOR records in the file

Forms New Magnetic media information forms have been provided for media that contain 'Replacement' (IR)

or 'NIL Return' (IN) Annual investment income reports.

Changes have been made to the media type tick-box section of the Magnetic Media Information Form to include only those media types that will be acceptable for the 2006-07 financial year and onwards.

The Delivery Address for media sent by courier or post has been updated to show current addresses.

New Magnetic media – multiple file forms have been provided for media that contain multiple 'Replacement' (IR) or 'NIL Return' (IN) Annual investment income reports.

Separate Investment body information forms have been provided for lodging 'NIL Returns' and 'Corrected records' on paper. Four new fields have been added to these forms. These fields are:

o Yes/No tick-box to indicate ABN algorithm use

o Investment body contact email address

o Supplier file reference of the original AIIR file

o Sequence number of investment body record in the original AIIR file

Note. The last 2 fields are for use when the original AIIR was lodged on magnetic media.

Changes have been made to the Mailing address and the Assistance contact details.

Separate Annual investment income report – corrected account and investor records forms have been provided for the following types of payment:

o DIS, FMD, TDP, INT

o DIV

o UTD, FSI, IRB

A number of new fields have been added to the Annual investment income report – corrected account and investor records forms to assist in the linking of corrected account and investor records to original account and investor records. These fields are:

o Sequence number of Investment account data (DACCOUNT) record in the original AIIR

o Sequence number of Investor data record in the original DACCOUNT

o BSB number and Branch location in the Account identification section

o Original amounts ($-c) and Corrected amounts ($-c) in the Account details section.

New fields, Country (If not Australia) and Overseas country code, have been added to the address fields in the Investor data records to allow reporting of non-resident investor country of residence information.

The name of the area processing AIIR data has been changed from Client Identification Compliance (CIDC) to Data Matching and Integrity (DMI).

Annual investment income report specification V 8.0 Edition 2 – June 2008ix

Glossary of terms used in this specification

Term DescriptionABN Australian business numberABR Australian business registerAIIR Annual investment income reportCFI Conduit foreign incomeDAT Digital audio tapeDMI Data Matching and IntegrityECI Electronic commerce interfaceFMD Farm Management DepositMIPS Magnetic Information Processing ServicesPC Personal computerSAP Substituted accounting periodSILU Software industry liaison unitTFN Tax file numberTIN Tax identification number (non-resident identifier)UTD Unit trust distributionVSN Volume serial numberWPN Withholding payer number

Symbols used in this document

¾ identifies an important point or issue.

¾ identifies a matter to which particular attention should be paid.

¾ identifies a validation test that must be applied to the data.

Annual investment income report specification V 8.0 Edition 2 – June 2008x

1. ContentsSection Description Page

number1 Introduction

Who should use this specification? 1When should this specification be used 1Background 1Identifiers used in this specification 1Inability to meet the specified reporting requirements 1AIIR reporting specification for PC – spreadsheet and paper forms 2Electronic commerce interface (ECI) 2

2 Legal requirementsReporting obligations 3Other obligations 3Retention of information 4Extension of time to lodge AIIR 4Use of Australian business numbers (ABNs) 4Use of withholding payer numbers (WPNs) 4Use of investment body remitter numbers (IBRNs) 4Investors claiming an exemption from quoting a TFN 5Distributions from corporate unit trusts and public trading trusts 5Income declared to be conduit foreign income by Australian corporate tax entities 5Distribution of trust income declared to be conduit foreign income 5Managed investment trust fund payments and withheld amounts 6Mergers 7Privacy 7

3 Magnetic media - reporting proceduresReporting for the first time 8Providing test data 8Sending media to the Tax Office 8Acknowledgment of media received 9Data quality checks 9Replacement media 9

4 Physical specificationsMainframe cartridge tapes 10DATs (digital audio tapes) 10CD-ROMs and DVDs 10USB Flash drives 11ZIP disks and floppy disks 11

Number of files on DATs, CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drives 115 Data file format

Content of a standard AIIR file 13Sort order of a standard AIIR file 13Content for a NIL Return AIIR file 14Sort order of a NIL Return AIIR file 14Structure of a standard AIIR file containing details of only one investment body 15Structure of a standard AIIR file containing details of more than one investment body 15Structure of a NIL Return AIIR file containing details of only one investment body 16Structure of a NIL Return AIIR file containing details of more than one investment body 16Structure of a standard AIIR File containing details of more than one investment body where at least one standard AIIR and one NIL Return AIIR is included

17

Logical structure of a standard AIIR file 18Logical structure of NIL Return AIIR file 19

6 Record specificationsFile naming conventions 20Physical records 20Description of terms used in data record layouts 23Supplier data records layout 26Investment body identity record layout 27Software record layout 27Investment account data record layout 28Farm Management Deposit account data record layout 29Investor data record layout 30File total record layout 30

7 Data field definitions and validation rulesReporting names 31Reporting Australian addresses 31Reporting overseas addresses for non-resident investors 32Reporting interposed entities 34Account signatories 35

Contents (contd.)

Annual investment income report specification V 8.0 Edition 2 – June 2008xi

Section Description Page number

Deceased clients 36Non-residents – change in residency status during year 36Reporting of unit trust distributions (UTD) 37Reporting of deferred interest securities 39Reporting of accounts held by trusts 40Reporting of accounts held by partnerships and joint owners 46Reporting of accounts held by companies, superannuation funds and other non-individual entities

47

Data field definitions and validation rules 498 Example of a standard AIIR data file 799 Reporting Farm Management Deposit accounts 9610 Sending files containing replacement AIIR 9911 Sending files containing NIL Return AIIR 10212 Sending files containing corrected AIIR records 10313 Getting assistance 10714 Algorithms 10815 Checklist 11016 Corrected TFN or ABN return files from the Tax Office

Return files on magnetic media 112Return files via ECI 112Updating of TFN or ABN fields by investment bodies 112Investors deemed not to have quoted a TFN or ABN 113Non-resident tax identification numbers (TINS) 113

17 Specification of Tax Office return data filePhysical specifications of the Tax Office return data file 114Return data file content 114Structure of return data files 116Record specifications 117¾ Return data – Header record 117¾ Return data – File identity record 117¾ Return data – Investment body identity record 117¾ Return data – Investor record 118¾ Return data – File total record 118Data field definitions ¾ return data file 119

18 FormsMAGNETIC MEDIA INFORMATION – AIIR – ORIGINAL – IA 123MAGNETIC MEDIA INFORMATION – AIIR – REPLACEMENT – IR 124MAGNETIC MEDIA INFORMATION – AIIR – NIL RETURN – IN 125MAGNETIC MEDIA INFORMATION – AIIR – CORRECTED RECORDS – IC 126MAGNETIC MEDIA ¾ MULTIPLE FILES – AIIR – ORIGINAL – IA 127MAGNETIC MEDIA ¾ MULTIPLE FILES – AIIR – REPLACEMENT – IR 128MAGNETIC MEDIA ¾ MULTIPLE FILES – AIIR – NIL RETURN – IN 129MAGNETIC MEDIA ¾ MULTIPLE FILES – AIIR – CORRECTED RECORDS – IC 130INVESTMENT BODY INFORMATION – NIL Return – on paper 131INVESTMENT BODY INFORMATION – corrected records – on paper 132ANNUAL INVESTMENT INCOME REPORT – corrected account and investor records – Type of Payment – DIS, FMD, TDP, INT

133

ANNUAL INVESTMENT INCOME REPORT – corrected account and investor records – Type of Payment – DIV

134

ANNUAL INVESTMENT INCOME REPORT – corrected account and investor records – Type of Payment – UTD, FSI, IRB

135

Original and corrected account and investor records – to be used with all of the above Types of Payment

137

Blank 138

Annual investment income report specification V 8.0 Edition 2 – June 2008xii

1. IntroductionWho should use this specification?This specification should be used by:

commercial software developers investment bodies developing software 'in-house', and computer service providers developing software 'in-house'

When should this specification be used?

This specification should be used when developing software for supplying Annual investment income reports (AIIR) to the Tax Office for 2006–07 and subsequent financial years.

The same specification should be used for AIIR supplied on magnetic media or sent via the ECI or any other electronic file transfer arrangement provided by the Tax Office.

BackgroundInvestment bodies and other organisations required by legislation to report information to the Tax Office, can supply data electronically or on magnetic media. These methods of reporting are cost effective and secure. They are expedient alternatives to paper lodgment and the methods most commonly used by suppliers of AIIR data.

In the majority of cases, reports lodged electronically or on magnetic media contain fewer errors than those prepared manually and lodged on paper or in spreadsheet format on floppy disk. This results in less contact time between Tax Office staff and data suppliers in relation to reporting errors and a reduced need to replace rejected reports.

The Tax Office will accept data on the following media types: DATs, CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drives. Data suppliers may choose the media type that best suits them. The specification is the same for all media types.

Data on mainframe cartridge tapes will not be accepted after 30 June 2006 as a result of industry wide phasing out of these devices. Cartridges received after that date will be returned to the supplier for resubmission of data on acceptable media.

Tax Office staff will provide assistance, where required, to users of this specification.

Identifiers used in this specification

Tax file numbers (TFNs), Australian business numbers (ABNs), withholding payer numbers (WPNs) and tax identification numbers (TINs) used in this specification are not valid numbers. They have been used for illustrative purposes only and should not be used for any other purpose.

Inability to meet the specified reporting requirements

If you are unable to meet the reporting requirements specified in this booklet, contact Data Matching and Integrity on 1800 072 681 (free call) for assistance.

Annual investment income report specification V 8.0 Edition 2 – June 2008xiii

AIIR reporting specification for PC (spreadsheet format) and paper forms

If you are unable to meet the reporting requirements specified in this booklet, you may be able to use the AIIR reporting specification for PC (spreadsheet format) and paper forms, provided by the Tax Office for use by investment bodies with less than 1,000 investments to report. If you use this specification you will also need to download the AIIR V8.0 template. The template provides built in edit checks on the entered data. When all identified errors have been corrected the file can be downloaded onto a floppy disk, DVD or CD-ROM and sent to DMI Processing Services. The template and reporting specification are available on the Tax Office website at www.ato.gov.au/rsf. Further information about the AIIR reporting specification for PC (spreadsheet format) and paper forms and the AIIR V8.0 template is provided on the Tax Office website at www.ato.gov.au/annualinvestmentincomereport.

Electronic commerce interface (ECI)

The electronic commerce interface (ECI) application is now available to transmit AIIR data in Version 8 format to the Tax Office for 2007 and subsequent years.

The ECI application uses a data validator based on the data field definitions and validation rules described in Section 7 of this specification to validate each file before allowing it to be sent to the Tax Office.Further information about using the electronic commerce interface (ECI) to transmit AIIR files can be found at http://eci.ato.gov.au

Annual investment income report specification V 8.0 Edition 2 – June 2008xiv

http://www.ato.gov.au/rsf

http://eci.ato.gov.au/

http://www.ato.gov.au/annualinvestmentincomereport

2. Legal requirementsReporting obligationsUnder Regulation 56 of the Income Tax Regulations 1936, an entity defined as an investment body under Section 202 of Part VA of the Income Tax Assessment Act 1936, is required to report to the Commissioner of Taxation, in a form approved by the Commissioner, details of investments falling within the provisions of the Tax File Number (TFN) legislation and the Farm Management Deposit legislation. Under Pay as you go (PAYG) withholding legislation, Section 12-155 of Schedule 1 of the Taxation Administration Act 1953, the investor may quote an Australian business number (ABN) in connection with an investment where the investment is held in a business capacity.

Under the legislation, investment bodies are required to give to the Commissioner, an Annual investment income report (AIIR) containing: investor identity details (including names, addresses and TFNs or ABNs quoted by investors); details of investment income paid to investors during the financial year; movements of principal of Farm Management Deposits; amounts withheld (including nil amounts) from any income that the investor is entitled to receive during the financial year and from repayments of Farm Management Deposits.

Section 202G of the legislation requires an investment body that keeps the whole or part of the information it is obliged to give to the Commissioner on a computer system, to supply this information to the Commissioner in a manner and form that is in accordance with the specifications set out by the Commissioner. However, the legislation does not require an investment body to establish a computer system to store the information.

This specification sets out the manner and form in which AIIR data is to be supplied.

Investment bodies must lodge an AIIR with the Tax Office within four months after the end of the financial year to which it relates, that is by 31 October, or within such further time as the Commissioner, by written notice given to the investment body, allows.

Other obligationsRequirement to provide up-to-date, accurate and complete information

Investment bodies providing Annual investment income reports on magnetic media must ensure that the information provided is up-to-date, accurate and complete. Failure to comply may result in a breach of the Income Tax Legislation and/or the Privacy Legislation.

Requirement to deduct TFN withholding tax

Investment bodies are required to withhold amounts from investment income payments made to investors who have chosen not to quote their TFN or ABN, have not claimed an exemption from quoting, or have been ‘deemed not to have quoted’ by the Tax Office and have not since quoted a TFN or ABN. The amount of tax to be withheld and remitted to the Tax Office is calculated at the highest marginal rate plus the Medicare levy.

Requirement to deduct non-resident withholding amounts.

Where an investment body makes a dividend or interest payment to a non-resident, it may be required to withhold an amount from the dividend payment under Sections 12-210 or 12-215 of Schedule 1 of the Tax Administration Act 1953 or from the interest payment under, Sections 12-245 or 12-250 of that Act.

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Retention of informationUnder taxation law Section 262A(4) of ITAA 1936, investment income information must be retained by investment bodies for a statutory period of five (5) years. The information can be retained electronically or on magnetic media to meet this statutory requirement.

A copy of the data file supplied to the Tax Office must be able to be regenerated at the request of the Tax Office where a problem is encountered in processing the data.

Extension of time to lodge AIIRRequests for extensions of time to lodge AIIR must be in writing, explaining why the report cannot be lodged by the due date and must be received by the Tax Office before the due date of the report.

Confirmation of extensions granted and the expected lodgement date set at the time, will be provided in writing. Generally, further extensions after the set date will not be granted.

Requests for extensions of time to lodge AIIR should be sent to:

The ManagerData Matching and IntegrityAustralian Taxation OfficePO Box 2090CHERMSIDE CENTRE QLD 4032

Alternatively, requests can be faxed to (07) 3213 8936 or emailed to [email protected]

Use of Australian business numbers (ABNs)Under the provisions of A New Tax System (Australian Business Number) Act 1999, it is an offence to: identify yourself or an associated entity using a number that is not an Australian

business number (ABN) as if it were an ABN, or use an ABN that is not your or an associated entity’s own ABN.

Use of withholding payer numbers (WPNs)Where a supplier or an investment body does not have an ABN but has a WPN for withholding and remitting tax to the Tax Office, the WPN may be provided instead of an ABN as the supplier or investment body identifier.

Use of investment body remitter numbers (IBRNs)Regulations 57A, 57B, 57C and 57D of the ITR 1936, relating to the issue and use of investment body remitter numbers were repealed with effect from 18 March 2004. Investment bodies should no longer provide IBRNs as their identifiers in AIIR. Interposed entities should no longer quote IBRNs to secondary investment bodies in connection with investments as if these numbers are their tax file numbers, as described in paragraph 202DDA(2)(b) of the Act.

The Australian business number should be provided as the investment body identifier. It should also be quoted by an interposed entity to a secondary investment body in connection with an investment where the primary investor’s TFN or ABN is not quoted.

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An interposed entity that has quoted an investment body remitter number in connection with a secondary investment should contact the investment body and ask to have this number removed from their account and quote a TFN or ABN instead.

Investors claiming an exemption from quoting a TFNDetails of investors who have claimed an exemption from quoting a TFN in connection with an investment must be included in the AIIR together with all relevant income information.

Distributions from corporate unit trusts and public trading trustsCorporate unit trusts and public trading trusts, whose distributions to unit holders are treated as dividends for income tax purposes, should report these amounts in the appropriate dividend amount fields and report the Type of Payment as DIV rather than UTD.

Income declared to be Conduit foreign income by Australian corporate tax entitiesThe conduit foreign income measure, broadly, allows Australian corporate tax entities (companies, corporate limited partnerships, public trading trusts and corporate unit trusts) who are deriving foreign income that is not taxed in Australia (described as conduit foreign income) to declare all or a portion of an unfranked, frankable distribution they make to be conduit foreign income.

Conduit foreign income takes on two forms:-

The first is where an Australian corporate tax entity receives foreign income which it subsequently pays directly to a foreign resident, declaring it to be conduit foreign income (ss 801-15 ITAA 1997);

The second is where an Australian corporate tax entity receives foreign income which it subsequently pays to another Australian corporate tax entity, declaring it as conduit foreign income. The latter entity would normally be a regional holding company for a foreign group and would in turn pass on the amount it received to the overseas parent of the group as conduit foreign income (ss 802-21 ITAA 1997).

To the extent that unfranked distribution is declared to be conduit foreign income, the distribution is exempt from withholding tax in the hands of a non-resident member. The member is notified of the portion of the distribution that is declared to be conduit foreign income through the distribution statement. (Note that an unfranked distribution declared to be conduit foreign income received by a resident, individual member is treated no differently to a normal unfranked distribution).

Distributions of trust income declared to be conduit foreign income A new provision included in the Tax Laws Amendment (2007 Measures No. 3) Act 2007 ensures that distributions declared to be conduit foreign income are able to flow through trusts to non-resident beneficiaries free of Australian tax.If an Australian company makes an unfranked frankable distribution that it declares to be conduit foreign income to a trustee, a trustee is not to be liable to pay tax in relation to a non-resident beneficiary's share of the net income of the trust that is reasonably attributable to all or part of that distribution. The non-resident beneficiary must be presently entitled to the share of the trust income that is reasonably attributable to all or part of that unfranked distribution. [Schedule 9, item 23, subsection 802-17(3) of the ITAA 1997]

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A non-resident beneficiary is not assessed on its share of the net income of a trust to the extent the share of the net income is reasonably attributable to a distribution declared to be conduit foreign income. [Schedule 9, item 23, subsection 802-17(1) of the ITAA 1997] Where a unit trust distribution includes a component of unfranked dividends declared to be conduit foreign income, this amount should be reported in the Unfranked dividends declared to be conduit foreign income amount field. The amount reported in this field should also be included in the amount reported in the Non-primary production income of UTD field.

Managed investment trust fund payments and amounts withheldNew withholding arrangements for managed investment trust fund payments made to non-residents directly from such managed investments trusts or indirectly via Intermediaries to non residents were introduced by the Tax Laws Amendment (2007 Measures No.3) Act 2007, which received Royal Assent on 21 June 2007. Schedule 10 of the Act amends the Taxation Administration Act 1953 (TAA 1953) to give effect to the changes. Further explanation relating to these changes can be found in Chapter 11 of the Explanatory Memorandum accompanying the Act.

Reporting of Information:

Under subsection 16-153(4) of the TAA 1953 an entity required to withhold under these new arrangements, must provide, on an annual basis, a report to the Commissioner on the amounts withheld pursuant to subdivision 12-H of the TAA 1953.

The annual report to the Commissioner under subsection 16-153(4) of the TAA 1953 must be in the approved form. It is due within 14 days after the end of 6 months following the end of the managed investments trust’s income year.

Where, for example, the end of the income year is 30 June 2007, the annual report is due by 14 January 2008.

If an entity is already required to lodge an Annual investment income report (AIIR) and is also required to provide information about amounts withheld from fund payments, it can include the information about the fund payments in the AIIR. Information provided in the AIIR will be taken to have been provided to the Tax Office in the approved form for the purposes of subsection 16-153(4). However, the acceptance of the AIIR as the form of reporting of subdivision 12-H payments does not alter the existing requirements to lodge the AIIR by 31 October each year.

If subdivision 12-H payments are not able to be reported in the AIIR by 31 October, reporting of fund payments and amounts withheld will need to be provided by either

submitting a second AIIR disclosing only this information and lodged by 14 January, or

submitting a replacement AIIR disclosing previously lodged AIIR data and this information and lodged by 14 January.

Payments covered by this measure are, broadly speaking, payments of income of a managed investment trust to the extent they form part of the net income of the trust.They exclude dividends, interest, royalties, foreign source income and capital gains on assets that are not taxable Australian property. Dividends, interest and royalty payments are generally excluded because they are already ordinarily subject to their own withholding tax arrangements. Foreign source income and capital gains on assets that are not taxable Australian property are excluded because these are generally not taxable in the hands of foreign residents.

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The amounts withheld from the Interest and/or Dividend components of the UTD under Subdivision 12-F of Schedule 1 of the Tax Administration Act 1953 are a final tax and are to be reported in the Non-resident withholding amount deducted field at position 348-359.

The Amounts withheld from Managed Investment Trust Fund Payments under Subdivision 12-H of Schedule 1 of the Tax Administration Act 1953 are a non-final tax and are to be reported in the new field provided.

Mergers

When two investment bodies merge during the course of a financial year but not on1 July of that year, the two entities, deemed to be investment bodies under S202D ITAA 1936, must each provide an Annual investment income report for the year in which the merger occurred.

PrivacyThe Privacy Act 1988 limits the disclosure of personal information about individuals by the Tax Office, other Commonwealth Government departments and agencies, and all tax file number (TFN) recipients.

The TFN guidelines that form part of the Privacy Act are intended to protect the privacy of individuals by restricting the use and collection of tax file number information. Under the Privacy Act, a breach of the guidelines is an interference with the privacy of an individual. Unauthorised use or disclosure of TFNs is an offence and an affected individual may seek compensation. The taxation legislation also places restrictions on the collection, use and disclosure of TFNs. The maximum penalty for a breach of the relevant provisions of the taxation law is a $10,000 fine and/or two years imprisonment.

Investment bodies should therefore ensure that they meet their obligations under the taxation law and the TFN guidelines.

The Privacy Commissioner’s Guidelines to the National Privacy Principles and other relevant information sheets are available at www.privacy .gov.au New private sector provisions in the Privacy Act also regulate the way that many private sector organisations collect, use, secure and disclose personal information. These principles give individuals the right to know what information an organisation holds about them and a right to correct that information if it is wrong.

It is the responsibility of private sector organisations to obtain their own advice on the effect of privacy law on their operations.

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http://www.privacy/

3. Magnetic media - reporting proceduresReporting for the first timeIf you are a commercial software developer and developing software for supplying Annual investment income reports to the Tax Office for the first time, you should refer to this specification when developing your application. Other information about reporting of AIIR is available on the Tax Office software developers website at www.ato .gov.au/rsf

The software developers website is maintained by the Tax Office on behalf of, and in consultation with the software development industry and business advisers. It facilitates the development and listing of software that may assist businesses meet their obligations under the New Tax System.

Commercial software developers are required to register on the software developers website if they wish to list their products on that site. Software developers who do not wish to list their products and investment bodies that develop their own ‘in-house’ applications for lodging their own reports do not need to register on the software developers site to access the information available on the site. Subscribing for email updates is recommended to ensure you are notified of any significant issues.

Providing test dataThe Tax Office has developed software that software developers (including report developers and suppliers) may use to self test the contents of their electronic Annual investment income reports (AIIR) in version 8.0

The Tax Office electronic commerce interface (ECI) software can be downloaded and installed on a local computer and used offline to validate the information provided in annual report files.

The ECI software generates a comprehensive report of any errors detected during the validation process, which will help developers to correct their reports. This will help ensure that the accounting software package complies with this specification.

Sending media to the Tax OfficeWhen the media is ready to be sent to the Tax Office, complete a Magnetic Media Information form. This form must be enclosed with the media. If the media being sent contains multiple data files, also complete and enclose a Magnetic Media ¾ Multiple Files form. See sample forms in Section 18.

DATs (digital audio tapes)

Securely pack DATs, clearly mark them “DO NOT X-RAY” and send them by courier to:

Magnetic Information Processing ServicesAustralian Taxation Office567 Smollett StreetALBURY NSW 2640

NOTE: The Tax Office no longer pays courier charges for delivery of DATs to MIPS.

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http://www.ato/

CD-ROMs, DVDs, Zip disks, floppy disks and USB flash drives

Pack CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drives in a Floppy Disk Post Pak or similar packaging and mail to the address below.

Magnetic Information Processing ServicesAustralian Taxation OfficePO Box 923ALBURY NSW 2640

NOTE: The Tax Office does not pay courier or mailing costs for CD-ROMs, DVDs, ZIP disks, floppy disks or USB flash drives sent to MIPS.

Acknowledgment of media receivedMIPS will send a letter of acknowledgment to the delivery address contained in the supplier data records for all media received. If the media is rejected by MIPS because of format incompatibility, the media will be returned to the supplier for correction and re-submission.

Data quality checksDuring processing, the data is submitted to a series of data quality checks. Failure to comply with the data field formats and validation tests specified in this document may result in the rejection of the data by Data Matching and Integrity. In this case, the media will not be returned to the supplier but the supplier will be required to send replacement media containing corrected data.

Replacement mediaThe Tax Office does not provide replacement DATs, CD-ROMs, DVDs, ZIP disks, floppy disks or USB flash drives to suppliers of AIIR data.

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4. Magnetic media - physical specificationsMainframe cartridge tapesAs a result of the industry-wide phasing out of these devices, the Tax Office will no longer accept data lodged on mainframe cartridges, including:

IBM 3480, 18 Track Cartridge Tape IBM 3490, 18 Track Compressed Cartridge Tape, and IBM 3490E, 36 Track Cartridge Tape.

Cartridges received after 30 June 2006 will be returned to the supplier for re-lodgment of data on acceptable media.

DATs (digital audio tapes)The Tax Office will accept two formats:

TAR using a blocking factor = 20 x 512 characters, andNT Windows Backup (versions 3.51 or 4.0)

If either format fails the testing phase, the supplier may have to use different media for supplying the data to the Tax Office.

The Tax Office will accept 4 millimetre DDS cartridges up to a recording density of DDS4 (uncompressed) and up to a maximum of 120 metres.

All DATs must be clearly marked ‘TAR’ or ‘Windows NT’ to indicate the format used to write to the DAT. In addition, all DATs must be clearly marked with a six character identifier (Volume Serial Number – VSN) that will enable easy reference for those suppliers providing data on more than one DAT.

DO NOT split data files across DATs.

For further information about reporting on DATs contact MIPS on 13 2866.

CD-ROMs and DVDsThe Tax Office will accept the following optical media types:

(a) CD +/- R/RW, and

(b) DVD +/- R/RW (Dual layer)

CD-ROMs and DVDs must be written as DOS text files. Data must not be compressed.

The Tax Office will not accept DVD-RAM disks. Care should be taken that the software used to write the data to the media does not format the media into a non-standard format such as UDF (Universal Disk Format). The Tax Office is not able to process disks formatted in a non-standard manner.

DO NOT split data files across CD-ROMs and DVDs.

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USB flash DrivesUSB flash drives must be in USB 2.0 format. The Tax Office uses IBM compatible equipment so files must be formatted to be read in these machines. There should be no other files on the device.

ZIP disks and floppy disksThe Tax Office uses IBM compatible PC equipment. Disks must be formatted to be read in these machines. The Tax Office will accept the following diskette types:

(i) 3.5 inch disk, formatted to 1.44MB (high density)(ii) 3.5 inch disk ZIP DRIVE formatted to either 100 megabytes or 250 megabytes.

The Tax Office will accept disks formatted under any DOS level.

A data file MUST NOT be split across disks.

Each disk containing standard AIIR must contain: – three Supplier data records, – Investment body identity record(s), – Software record(s), – Investment account data record(s), – Farm Management Deposit account data record(s) (if any) – Investor data record(s), and – File total record.

Where a NIL Return AIIR is supplied the file must contain: – three Supplier data records, – Investment body identity record(s), – Software record(s), and – File total record.Investment account data records, Farm Management Deposit account data records and Investor data records are not required in NIL Returns.

The data file on the disk must not be compressed or archived.

Disks must not be formatted as ‘SYSTEM’ disks.

Care must be taken to ensure that a Double Density disk (usually marked 2S2D or DD) is not formatted in High-Density mode. Double Density disks formatted in High Density mode will lose their magnetic flux during transportation (or earlier) and be unreadable.

Number of files on DATs, CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drivesThe Tax Office will accept multiple files (datasets) on DATs, CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drives provided the file naming convention described in Section 6 is followed. Clients supplying a single file only should also refer to Section 6.

Up to 99 files may be written to a single DAT, CD-ROM, DVD, ZIP disk, floppy disk or USB flash drive. Each file must be complete and must conform to the requirements specified in this booklet.

To ensure all files are extracted from the media supplied, suppliers are requested to complete a Magnetic Media ¾ Multiple Files form (See sample forms in Section 18).

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To cater for virus detection facilities, compressed data will not be accepted.A data file must not be split across DATs, CD-ROMs, DVDs, ZIP disks, floppy disks or USB flash drives.

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5. Data file formatThis section sets out the file format for standard and NIL Return AIIR. Farm Management Deposit account data records are not included in this section. The file format for AIIR containing FMD records is described in Section 9.

Content of a standard AIIR fileEach FILE (dataset) must contain the three Supplier data records (see page 26).The three Supplier data records identify the type of report on the media and provide the identity, address and contact details of the supplier of the file.

The Investment body identity record (see page 27) contains the year of the report, the identity, address and contact details of the investment body and the format of the report.

The Software record (see page 27) provides information about the software application used to produce the report.

The Investment account data record(s) (see page 28) provide information about the investment account(s) being reported.

The Investor data record(s) (see page 30) provide information about the investor(s) belonging to the accounts.

The File total record (see page 30) provides summary counts for the file.

Sort order of a standard AIIR fileThe Supplier data records must be the first three records in the file. The Supplier data records must be reported once only in the file and must be followed immediately by the Investment body identity record for the first investment body being reported.

The first Investment body identity record must be the fourth record in the file and must be followed by an associated Software record.

The Software record must be followed by the Investment account data record for the first account being reported.

The first Investment account data record must be followed by the Investor data record(s) belonging to that account.

If the investment account is a multiple or joint account with more than one investor linked to it then the Investor data records for all of the investors linked to the account must follow immediately after the Investment account data record.

Other Investment account data records and Investor data records in the same investment body report must follow in the same way.

If only one investment body report is to be included in the file, the File total record must follow the last Investor data record for the last Investment account data record in the report.

If more than one investment body report is to be included in the file, another set of records that includes Investment body identity record, Software record, Investment account data record(s) and Investor data record(s) should be included in the file for each additional investment body report to be included.

The File total record (see page 30) must be placed at the end of the file and must follow the last Investor data record for the last Investment account data record in the last investment body report in the file.

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Only one File total record should be present in each data file.

Content of a NIL Return AIIR fileEach FILE (dataset) must contain the three Supplier data records (see page 26).The three Supplier data records identify the type of report on the media and provide the identity, address and contact details of the supplier of the file.

The Investment body identity record (see page 27) provides the year of the report, the identity, address and contact details of the reporter and the format of the report. Where the report is a NIL Return the Report format indicator in the last character position in the Investment body identity record must be set to ‘N’ to indicate that the report is in NIL Return format.

The Software record (see page 27) provides information about the software product used to produce the report.

The File total record (see page 30) provides summary totals for the file.

The following records are not required in a NIL Return:

Investment account data record,

Farm Management Deposit account data record, and

Investor data record.

Sort order of a NIL Return AIIR fileThe Supplier data records must be the first three records in the file. The Supplier data records must be reported once only in the file and must be followed immediately by the Investment body identity record for the first investment body being reported.

The first Investment body identity record must appear as the fourth record in the file and must be followed by its associated Software.

The Software record is the last record reported for the investment body in the NIL Return.

If there is no payment amount and no movement of principle of a Farm Management Deposit to report for the year, there is no need to include Investment account data records, Farm Management Deposit account data records or Investor data records in the report.

If only one NIL Return is being reported in the file, the File total record must follow the Software record for the investment body being reported.

If more than one NIL Return is being reported in the file, then an Investment body identity record and Software record must be added for each NIL Return AIIR to be included in the file.

The File total record (see page 30) must be placed at the end of the file and must follow the Software record for the last NIL Return in the file.

Only one File total record should be present in each data file.

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Structure of a standard AIIR file containing details of only one investment body

Supplier data record 1 Type of Report = A, C or RSupplier data record 2Supplier data record 3

Investment body identity record 1 For investment body 1 Report format = SSoftware recordInvestment account data record 1-1Investor data records 1-n Investors linked to Investment account

data record 1-1Investment account data record 1-2Investor data records 1-n Investors linked to Investment account

data record 1-2

Investment account data record 1-nInvestor data records 1-n Investors linked to Investment account

data record 1-n

.

File total record

Structure of a standard AIIR file containing details of more than one investment body


Investment body identity record 1 For investment body 1 Report format = SSoftware recordInvestment account data record 1-1Investor data records 1-n Investors linked to Investment account


data record 1-2


data record 1-nInvestment body identity record 2 For investment body 2 Report format = SSoftware recordInvestment account data record 2-1Investor data records 1-n Investors linked to Investment account


data record 2-2


data record 2-n

Repeat the above structure (from the Investment body identity record to the last Investor data record for the investment body) for other investment body reports included in the file.

File total record

For information on the reporting of Farm Management Deposit data records see Section 9.

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Structure of a NIL Return AIIR file containing details of only one investment body

Supplier data record 1 Type of Report = NSupplier data record 2Supplier data record 3

Investment body identity record 1 For investment body 1 Report format = NSoftware record

.File total record

Structure of a NIL Return AIIR file containing details of more than one investment body

Supplier data record 1 Type of Report = NSupplier data record 2Supplier data record 3

Investment body identity record 1 For investment body 1 Report format = NSoftware recordInvestment body identity record 2 For investment body 2 Report format = NSoftware recordInvestment body identity record 3 For investment body 3 Report format = NSoftware recordInvestment body identity record 4 For investment body 4 Report format = NSoftware recordInvestment body identity record 5 For investment body 5 Report format = NSoftware record

.File total record

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Structure of a standard AIIR File containing details of more than one investment body where at least one standard AIIR and one NIL Return AIIR is included


Investment body identity record 1 For investment body 1 Report format = SSoftware recordInvestment account data record 1-1Investor data records 1-n Investors linked to Investment

account data record 1-1Investment account data record 1-2Investor data records 1-n Investors linked to Investment

account data record 1-2

Investment account data record 1-nInvestor data records 1-n Investors linked to Investment

account data record 1-n

Investment body identity record 2 For investment body 2 Report format = S Software recordInvestment account data record 2-1Investor data records 1-n Investors linked to Investment

account data record 2-1Investment account data record 2-2Investor data records 1-n Investors linked to Investment

account data record 2-2

Investment account data record 2-nInvestor data records 1-n Investors linked to Investment

account data record 2-n

Investment body identity record 3 For investment body 3 Report format = NSoftware recordInvestment body identity record 4 For investment body 4 Report format = NSoftware record

Repeat the above structures (from the Investment body identity record to last record for the investment body) for other investment body reports included in the file.

File total record

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Logical structure of a standard AIIR file

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Logical structure of a NIL Return AIIR file

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6. Record specificationsFile naming conventions

DATs, CD-ROMs, DVDs, ZIP disks, Floppy disks and USB flash drives Multiple files created on DATs, CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drives must follow the naming convention set out below.

For files containing original data, the file names must be of the form:

DIVINTEX.Ann where nn is in the range 01 to 99.

For a single file the name must be:

DIVINTEX orDIVINTEX.A01For example ¾ a DAT, CD-ROM, DVD, ZIP disk, floppy disk or USB flash drive containing 5 files would use the following names:

DIVINTEX.A01DIVINTEX.A02DIVINTEX.A03DIVINTEX.A04DIVINTEX.A05

For files containing replacement AIIR, use the file naming format DIVINTEX.Rnn.

For files containing NIL Return AIIR, use the file naming format DIVINTEX.Nnn.

For files containing corrected AIIR records, use the file naming format DIVINTEX.Cnn.

To ensure all files are extracted from media supplied, suppliers are requested to complete a Magnetic Media ¾ Multiple Files form (See sample forms in Section 18).

There must be no other files on the DAT, CD-ROM, DVD, ZIP disk, floppy disk or USB flash drive.

Physical recordsCartridge tape

The facility for suppliers to send data to the Tax Office on mainframe cartridge tape has not been available since 30 June 2006. This is as a result of the industry wide phasing out of these devices. Any data received on a mainframe cartridge tape after that date will be returned to the client for resubmission on acceptable media.

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DATsSuppliers using DATs have the choice of two formats:

TAR using a blocking factor = 20 x 512 characters, orNT Windows Backup (versions 3.51 or 4.0).

The Tax Office will not accept DAT with delimiters on the tape, which means that all carriage-return (CR) and linefeed (LF) characters must be removed from the data.

CD-ROM and DVDsCD-ROMs and DVDs must be written as DOS text files. The Tax Office will not accept CD-ROM or DVD files with delimiters on the disk, which means that all carriage return (CR) and linefeed (LF) characters must be removed from the data.

USB flash DrivesUSB flash drives must be in USB 2.0 format. The Tax Office uses IBM compatible equipment so files must be formatted to be read in these machines. There should be no other files on the device.

ZIP disks and Floppy disks

IMPORTANTThese details refer to data submitted on floppy disk using this specification only.

There is no blocking of records on ZIP disk or floppy disk media. The record length must be 850 characters and include the three character counter. All numeric data must be written in character format, that is, no binary coded decimal or Microsoft binary format fields should appear in any records.

The Tax Office prefers data to be supplied without carriage-return (CR), linefeed (LF) or end-of-file (EOF) markers. However, if these characters cannot be removed, the following rules apply:

EOF (if supplied)

(a) one and only one EOF character is to be supplied and must be the last character of the file, or

(b) if CR/LF characters are used, one EOF character may also be supplied as the last character of the file. In this case, the last three characters of the file will be CR/LF/EOF (in that order).

CR/LF (if supplied)

(c) If CR/LF characters are supplied, they must always occur together as a coupled pair and be on the end of each record, or

(d) the CR/LF coupled pair of characters may occur on the last record as the last two characters only. In this case, all preceding records must not have CR/LF characters. A special case can occur if only one coupled pair CR/LF is used in conjunction with an EOF character where the last three characters will be CR/LF/EOF (see (b), above).

CR/LF and EOF characters are not part of the data supplied and, if used, must be additional characters to the record length.

All records must be 850 characters in length.

Annual investment income report specification V 8.0 Edition 2 – June 2008xxxiii

A simple check can be used to ensure that the record length of a fixed length file is correct. The length of the file supplied to the Tax Office must be a multiple of the fixed record length.

Example 1 ¾ for files that do not contain CR/LF at the end of each record.

DIVINTEX file record length is 850 charactersLength of the file DIVINTEX = 8500080000 / 800 = 100 and 0 remainderTherefore the file DIVINTEX is OK

If length of the file DIVINTEX = 8510085100 / 850 = 100 and 100 remainderTherefore there is an error in the file DIVINTEX

Example 2 ¾ for files that contain CR/LF at the end of each record.(NOTE¾this is only a check of the file length and the 852 characters must only be used for division. All record lengths in the data must be 850.)

DIVINTEX file record length is 852 characters (record 850 + CR/LF 2)Length of the file DIVINTEX = 8520080200 / 802 = 100 and 0 remainderTherefore the file DIVINTEX is OK

If length of the file DIVINTEX = 8530085300 / 852 = 100 and 100 remainderTherefore there is an error in the file DIVINTEX

If an error in the division occurs, the file must be corrected before it is sent to the Tax Office.Examples of errors that may occur:

(a) One or more of the records is longer or shorter than the fixed length of 850 characters.

(b) There are characters at the end of the file that need to be removed. For example: an EOF marker, an additional CR/LF (if providing CR/LF there should only be one CR/LF at the

end of the file) (see above), or binary zeros.

Annual investment income report specification V 8.0 Edition 2 – June 2008xxxiv

Description of terms used in data record layouts The following tables contain the details of the data records and their elements. These tables contain the following columns:

Character position ¾ the start and end character positions of the field in the record.Field length ¾ the length of the field in bytes.Field format ¾ the format of the field, which will be one of the following:

A is alphabetic (A-Z), one byte per character.

Fields used for reporting indicators and codes are defined as alphabetic. Characters in these fields must be in upper case and left justified. Character positions not used must be space filled.

For example ¾ in a 3 character alphabetic 'state or territory' field,

'NT‘ would be reported as 'NTs’ (where s indicates space).

AN is alphanumeric (A-Z, 0-9 and any other characters specified in the Data field definitions and validation rules), one byte per character.

Alphanumeric fields, particularly those containing record identifiers, should be in upper case and left justified. Character positions not used must be space filled.

For example ¾ in a 20 character alphanumeric 'address line' field,

’1 FIRST STREET’ would be reported as '1sFIRSTsSTREETsssss'

(where s indicates space).

DT is a date and must be reported in DDMMCCYY format. If the day or month component of a date is less than 10, a leading zero must be inserted in the component.

For example ¾ in an 8 character date field,9 March 2006 would be reported as 09032006.

If a date field is mandatory, a valid date must be reported.

If a date field is optional and the date is not known or the date field is conditional and the date is not applicable, the field should be zero filled.

N is numeric (0-9), one byte per character.

Numeric values must be right justified and zero filled.

For example ¾ in a 12 character numeric field,123,456 would be reported as 000000123456.

Values reported in amount fields must be right justified and zero filled and must not contain alpha characters, dollar signs, commas, plus or minus signs, decimal points or spaces.

All amounts must be reported in cents (Australian).

Annual investment income report specification V 8.0 Edition 2 – June 2008xxxv

For example ¾ in a 12-character amount field, $1,234.56 would be reported as 000000123456, and$0.00 would be reported as 000000000000.

Values reported in tax file number (TFN), Australian business number (ABN) or withholding payer number (WPN) fields must be right justified and zero filled and must not contain slashes, dashes, spaces or other unspecified characters.

For example:¾ in a 9-character TFN field

an 8-digit TFN 87654321 would be reported as 087654321

¾ in an 11-digit ABN field, a 9-digit WPN 123456789 would be reported as 00123456789

Where there is no TFN, ABN, WPN or exemption code to report, the field must be zero filled.

If a numeric field is mandatory, a valid value must be reported.

If a numeric field is optional or conditional and there is no value to report, the field must be zero filled.

blank is a field in which no data is to be reported.Where the field format is 'blank' the field must be space filled.

Field type ¾ codes used are:

M mandatory – a valid value must be reported. For a single character mandatory field, blank(space) is not a valid value. A mandatory:

alpha field, must not start with a space or be space filled

alphanumeric field, must not start with a space or be space filled

numeric field, must not start with a space or be space filled and must not be zero filled, except where specified

date field, must not be zero filled.

C conditional – a valid value must be reported where specified conditions are met. In this case the field becomes mandatory. See rules above.

O optional – data must be reported if available.

If details are not known and optional:

alpha field, must be space filled

alphanumeric field, must be space filled

numeric, must be zero filled

date field, must be zero filled.

S This field is for Tax Office use only. It must be space filled and must not contain null characters (binary zeros).

Field name ¾ a brief description of the field.Annual investment income report specification V 8.0 Edition 2 – June 2008xxxvi

Field definition & edit rules ¾the reference number of the paragraph containing the field definition and any validation tests that should be performed on the data before it is sent to the Tax Office.

Annual investment income report specification V 8.0 Edition 2 – June 2008xxxvii

Supplier data record 1

Character position

Field length

Field format

Field type

Field name Definition & edit rules

Start End1 3 3 N M Record length (=850) 7.14 17 14 AN M Record identifier (=IDENTREGISTER1) 7.218 28 11 N M Supplier Australian business number (ABN) or

withholding payer number (WPN)7.3

29 29 1 A M Run type (T=Test, P=Production) 7.430 37 8 DT M Financial year end date (DDMMCCYY) 7.538 38 1 A M Data type (I=Investment) 7.639 39 1 A M Type of report (A=Original, C=Corrected,

R=Replacement, N=NIL Return)7.7

40 40 1 A M Type of return media (P=Paper, M= Magnetic media or N= ECI)

7.8

41 50 10 AN M Tax Office reporting specification version number (=FINVAV08.0)

7.9

51 51 1 A M File format validation method (E=ECI, N=Not validated)

7.10

52 850 799 blank S Filler 7.11


Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 17 14 AN M Record identifier (=IDENTREGISTER2) 7.12

18 217 200 AN M Supplier name 7.13218 255 38 AN M Supplier contact name 7.14256 270 15 AN M Supplier contact telephone number 7.15271 285 15 AN O Supplier facsimile number 7.16286 310 25 AN M Supplier file reference 7.17311 335 25 AN C Supplier file reference of file being replaced or

containing records to be corrected.7.18

336 850 515 blank S Filler 7.11


Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 17 14 AN M Record identifier (=IDENTREGISTER3) 7.1918 55 38 AN M Supplier street address - line 1 7.2056 93 38 AN O Supplier street address - line 2 7.2094 120 27 AN M Supplier suburb, town or city 7.21

121 123 3 A M Supplier state or territory 7.22124 127 4 N M Supplier postcode 7.23128 147 20 AN C Supplier country 7.24148 185 38 AN O Supplier postal address - line 1 7.25186 223 38 AN O Supplier postal address - line 2 7.25224 250 27 AN O Supplier suburb, town or city 7.26251 253 3 A O Supplier state or territory 7.27254 257 4 N O Supplier postcode 7.28258 277 20 AN O Supplier country 7.29278 353 76 AN C Supplier email address 7.30354 850 497 blank S Filler 7.11

Annual investment income report specification V 8.0 Edition 2 – June 2008xxxviii

Investment body identity record

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 11 8 AN M Record identifier (=IDENTITY) 7.3112 16 5 N M Sequence number of IDENTITY record in the file 7.3217 20 4 N M Financial year (CCYY) 7.3321 31 11 N M Investment body Australian business number

(ABN) or withholding payer number (WPN)7.34

32 34 3 N M Investment body branch number 7.3535 234 200 AN M Investment body registered name 7.36

235 310 76 AN O Investment body trading name 7.37311 348 38 AN M Investment body address - line 1 7.38349 386 38 AN O Investment body address - line 2 7.38387 413 27 AN M Suburb, town or city 7.39414 416 3 A M State or territory 7.40417 420 4 N M Postcode 7.41421 440 20 AN C Country 7.42441 478 38 AN O Investment body contact name 7.43479 493 15 AN O Investment body contact telephone number 7.44494 508 15 AN O Investment body contact facsimile number 7.45509 584 76 AN O Investment body contact email address 7.46585 585 1 A M Reporting period indicator (S=SAP, N=Normal

financial year)7.47

586 593 8 DT C SAP year end date (DDMMCCYY) 7.48594 594 1 A O Future reporting obligation (Y=Yes, N=No,

U=Don’t know)7.49

595 849 255 blank S Filler 7.11850* 850 1 A M Report format indicator (N=NIL Return AIIR,

S=Standard AIIR)7.50

*NOTE: The character position and field length of the Report format indicator field in the Investment body identity record was incorrectly shown as character positions 800 to 850 and field length of 51 in Edition 1 due to an error made when updating the record length from 800 to 850 characters. As the specification was issued with conflicting instructions i.e. the field formatting rules indicated that this value should be left justified and reported in character position 800 and the instructions in Sections 5 and 11 relating to the sending of files containing NIL Return AIIR stated this value should be reported in the last character position in the record, in character position 850. As data suppliers had already started supplying data with this indicator in either position, it was decided to accept this indicator in either position at that stage. Data suppliers setting up new reporting systems should report this indicator in character position 850. Data suppliers currently reporting this indicator in character position 800 can continue to do so until their next system update or a new version of the reporting specification is issued.

Software record

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 11 8 AN M Record identifier (=SOFTWARE) 7.5112 91 80 AN M Software product type 7.5292 850 759 blank S Filler 7.11

Annual investment income report specification V 8.0 Edition 2 – June 2008xxxix

Investment account data record

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 11 8 AN M Record identifier (=DACCOUNT) 7.53

12 19 8 N M Sequence number of DACCOUNT record in the AIIR 7.5420 44 25 AN M Investment reference number 7.5545 69 25 AN O Account reference number 7.5670 75 6 N O BSB number 7.5776 105 30 AN O Branch location 7.58

106 305 200 AN M Account name 7.59306 307 2 N M Number of investors in the account 7.60308 309 2 N M Number of investor records provided 7.61310 317 8 DT M Date of payment (DDMMCCYY) 7.62318 318 1 AN M Type of Investment from Section 202D(1) 7.63319 321 3 A M Type of payment 7.64322 323 2 N C Term of investment 7.65324 335 12 N C TFN withholding tax deducted (cents) 7.66336 347 12 N C TFN withholding tax refunded (cents) 7.67348 359 12 N C Non-resident withholding amount deducted (cents) 7.68360 371 12 N C Non-resident withholding amount refunded (cents) 7.69372 383 12 N C Cash or non-cash value of an investment related betting

chance prize (cents)7.70

384 395 12 N C Interest (cents) 7.71396 407 12 N C Unfranked dividends not declared to be conduit foreign

income (cents)7.72

408 419 12 N C Unfranked dividends declared to be conduit foreign income (cents)

7.73

420 431 12 N C Franked dividends (cents) 7.74432 443 12 N C Franking credit (cents) 7.75444 455 12 N C Other taxable Australian income component of UTD (cents) 7.76456 467 12 N C Non-primary production income from UTD (cents) 7.77468 479 12 N C Other deductions relating to distributions from trust (cents) 7.78480 491 12 N C Discounted capital gain component of UTD (cents) 7.79492 503 12 N C Indexed capital gain component of UTD (cents) 7.80504 515 12 N C Other capital gain component of UTD (cents) 7.81516 527 12 N C CGT concession amount (cents) 7.82528 539 12 N C Net capital gain component of UTD (cents) 7.83540 551 12 N C Total current year capital gains component of UTD

(cents)7.84

552 563 12 N C Taxable foreign capital gain component of UTD (cents) 7.85564 575 12 N C Assessable foreign source income (UTD component or

other payment)(cents) 7.86

576 587 12 N C Other net foreign source income component of UTD (cents) 7.87588 599 12 N C Foreign tax credits on UTD or other payment (cents) 7.88600 611 12 N C Australian franking credits from a New Zealand company

(UTD component or other payment) (cents)7.89

612 623 12 N C Tax-exempted component of UTD (cents) 7.90624 635 12 N C Tax-free component of UTD (cents) 7.91636 647 12 N C Tax-deferred component of UTD (cents) 7.92648 659 12 N C Other trust deductions not included elsewhere (cents) 7.93660 671 12 N C Credit for amounts withheld from UTD under foreign

resident withholding (cents)7.94

672 683 12 N C Credit for tax paid by trustee on UTD (cents) 7.95684 695 12 N C Non-Resident beneficiary ss98(3) assessable amount

(cents)7.96

Annual investment income report specification V 8.0 Edition 2 – June 2008xl

Investment account data record continued

Character position

Field length

Field format

Field type


696 707 12 N C Non-Resident beneficiary ss98(4) assessable amount (cents)

7.97

708 783 76 AN C Interposed entity name 7.98784 794 11 N C Interposed entity TFN or ABN 7.99795 806 12 N C Managed Investment Trust Fund Payments or Filler 7.100807 818 12 N C Amounts withheld from Managed Investment Trust Fund

Payments or Filler7.101

819 850 32 Blank S Filler 7.11

Farm Management Deposit account data record

This record is to be used to report movements of principal in FMD accounts only. There would normally be a preceding Investment account data record containing the details of any interest accrued for the FMD account. The Farm Management Deposit account data record must be followed by one Investor data record only.

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 11 8 AN M Record identifier (=DFMDACCT) 7.102

12 19 8 N M Sequence number of DFMDACCT record in the AIIR 7.10320 44 25 AN M Investment reference number 7.5545 69 25 AN O Account reference number 7.5670 75 6 N O BSB number 7.5776 105 30 AN O Branch location 7.58

106 305 200 AN M Account name 7.59306 317 12 N C Amount of deposit (cents) 7.104318 325 8 DT C Date of deposit (DDMMCCYY) 7.105326 337 12 N C Total amount of repayment in financial year (cents) 7.106338 349 12 N C Amount of transfer in (cents) 7.107350 357 8 DT C Date of transfer in (DDMMCCYY) 7.108358 369 12 N C Amount of transfer out (cents) 7.109370 377 8 DT C Date of transfer out (DDMMCCYY) 7.110378 385 8 DT C Date of original deposit (DDMMCCYY) 7.111386 397 12 N C TFN withholding tax deducted from repayments in

the financial year (cents)7.112

398 850 453 blank S Filler 7.11

Annual investment income report specification V 8.0 Edition 2 – June 2008xli

Investor data record

A separate record must be provided for each investor linked to the Investment account data record, or in the case of a Farm Management Deposit, the investor linked to the Investment account data record and/or Farm Management Deposit account data record.

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 12 9 AN M Record identifier (=DINVESTOR) 7.113

13 14 2 N M Sequence number of DINVESTOR record in the account

7.114

15 39 25 AN M Investment reference number 7.5540 64 25 AN C Customer reference number 7.11565 65 1 A M Investor entity type 7.11666 74 9 N M Investor tax file number (TFN) 7.11775 85 11 N C Investor Australian business number (ABN) 7.11886 105 20 AN C Non-resident investor tax identification number

(TIN)7.119

106 135 30 AN C Individual investor surname 7.120136 150 15 AN C Individual investor first given name 7.121151 165 15 AN O Individual investor second given name 7.122166 173 8 DT C Individual investor date of birth (DDMMCCYY) 7.123174 174 1 A C Sex 7.124175 374 200 AN C Non-individual investor name 7.125375 412 38 AN C Australian address - line 1 7.126413 450 38 AN O Australian address - line 2 7.126451 477 27 AN C Australian suburb, town or city 7.127478 480 3 A C Australian state or territory 7.128481 484 4 N C Australian postcode 7.129485 492 8 DT C Date of change of residency status from resident

to non-resident7.130

493 530 38 AN C Overseas address - line 1 7.131531 568 38 AN C Overseas address - line 2 7.131569 595 27 AN C Overseas locality, town or city 7.132596 630 35 AN C Overseas state or province 7.133631 639 9 AN C Overseas postal code 7.134640 677 38 AN C Overseas country 7.135678 680 3 A C Non-resident investor overseas country code 7.136681 718 38 AN C Non-resident investor country of residence for tax

purposes7.137

719 726 8 DT C Date of change of residency status from non-resident to resident

7.138

727 741 15 AN O Investor's daytime contact telephone number 7.139742 850 109 blank S Filler 7.11

File total record

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=850) 7.14 13 10 AN M Record identifier (=FILE-TOTAL) 7.140

14 21 8 N M Count of all records in the file 7.14122 29 8 N M Count of IDENTITY records in the file 7.14230 37 8 N M Count of DACCOUNT records in the file 7.14338 45 8 N M Count of DFMDACCT records in the file 7.14446 53 8 N M Count of DINVESTOR records in the file 7.14554 850 797 blank S Filler 7.11

Annual investment income report specification V 8.0 Edition 2 – June 2008xlii

7. Data field definitions and validation rulesReporting namesValid values for names are: A-Z 0-9 ( ) < > & / “ @ # apostrophe hyphen spaceNames must be left justified. Character positions not used must be space(blank) filled.

For individual investor names, the components of the individual's name – surname, first given name and second given name must be reported in separate fields as specified.

Titles, prefixes and suffixes such as MR, MRS, DR, OBE must not be reported in the surname, first given name or second given name fields.

Components of multi-word surnames, such as VAN DER GRAAF, should be separated by single spaces.

Hyphens should be retained in hyphenated surnames names such as HARDING-SMITH and hyphenated given names such as MARY-LOUISE.

Non-individual investor names, trading names and account names should be reported in full with single spaces between words and any initials that occur in the name. Care must be taken with some non-individual names to differentiate between initials and actual words.

For example ¾

W.R. and J.B. Smith Pty Ltd would be reported as‘WsRsANDsJsBsSMITHsPTYsLTD’; but

ABC Driving School Pty Ltd would be reported as‘ABCsDRIVINGsSCHOOLsPTYsLTD’.

Reporting Australian addressesValid values are: A-Z 0-9 ( ) & / “ apostrophe hyphen spaceAddress information reported in ‘AN’ or ‘A’ fields must be left justified with single spaces between words. Character positions not used must be space(blank) filled.

For example ¾ in a 38 character address line field, 14 GREEN STREET would be reported as follows:

14sGREENsSTREETsssssssssssssssssssssss

It is important that reported address information supports the automatic issue of correspondence to suppliers, investment bodies and investors.

To this end, a standard structure for reporting Australian address fields has been provided. This structure is comprised of:¾ two 38 character fields for street address information, and¾ separate fields for Suburb/town/city, State/territory and Postcode.

Where the street address is longer than 2 lines, C/O lines are to be omitted.

DO NOT remove ‘C/O’ lines, unless street address information is longer than 2 lines.

Annual investment income report specification V 8.0 Edition 2 – June 2008xliii

The Australian Suburb/town/city, State/territory and Postcode must be supplied in the separate fields as specified and MUST NOT be included in the first or second address line fields. Australian address details must be in a form that will allow delivery of correspondence by Australia Post.

The Australian State or Territory field must contain the state or territory for the address. The field must be set to one of the codes listed below:

ACT Australian Capital TerritoryNSW New South WalesNT Northern TerritoryQLD QueenslandSA South AustraliaVIC VictoriaWA Western AustraliaTAS Tasmania

Where an overseas address is reported in the address fields in a Supplier data record or an Investment body identity record, set the applicable state or territory field to ‘OTH’.

Where an overseas address is reported in the overseas address fields of an Investor data record and no Australian address details are reported, set the Australian state or territory field to spaces.

No other abbreviation is acceptable.

Australian postcode

The Australian postcode field is numeric and must contain a valid postcode or 0000. Postcodes of less than 4 numbers must be right justified and zero filled on the left. For example, an NT postcode such as ‘803’ would be reported as ‘0803’.

Where an overseas address is reported in the address fields of a Supplier data record or an Investment body identity record, set the applicable postcode field to ‘9999’.

Where an overseas address is reported in the overseas address fields of an Investor data record and no Australian address details are reported, zero fill the Australian postcode field.

Reporting overseas addresses for non-resident investorsFor overseas addresses for non-resident investors, report

– overseas street address in the Overseas address line 1 and 2 fields,– overseas locality, town or city in the Overseas locality, town or city field,– overseas state or province in the Overseas state or province field, – overseas postal code in the Overseas postal code field,– name of the country of residence in the Overseas country field,– country code applicable to the overseas country of residence in the Non-resident investor country code field, and– name of the country of residence for tax purposes in the Non-resident investor country of residence for tax purposes field.

Where an investor changes their residency status during the financial year, the date of change of residency status from resident to non-resident or non-resident to resident should be reported in the appropriate fields.

Annual investment income report specification V 8.0 Edition 2 – June 2008xliv

A full list of country names and country codes is available on the Tax Office website at www.ato.gov.au/large/content.asp?doc=/content/47185.htmFor example ¾ if a non-resident investor's residential address is 275 Central Park West, Apartment 14F, New York USA 100244466, their country of residence for tax purposes is United Kingdom, and they have provided and Australian postal address and they have not changed their residency status during the reporting period, their address details would be reported in the Investor data record as follows:

Character position

Field length

Field Format

FieldType

Field name Content

375 412

38 AN C Australian address - line 1 C/- TAYLOR & BROWN

413 450

38 AN O Australian address - line 2 PO BOX 555

451 477

27 AN C Australian Suburb, town or city SYDNEY

478 480

3 A C Australian state or territory NSW

481 484

4 N C Australian postcode 2001

485 492

8 DT C Date of change of residency status from resident to non-resident (DDMMCCYY)

00000000

493 530

38 AN C Overseas address – line 1 275 CENTRAL PARK WEST

531 568

38 AN C Overseas address – line 2 APARTMENT 14F

569 595

27 AN C Overseas locality, town or city NEW YORK

596 630

35 AN C Overseas state or province NEW YORK

631 639

9 AN C Overseas postal code 100244466

640 677

38 AN C Overseas country UNITED STATES OF AMERICA

678 680

3 A C Non-resident investor overseas country code

USA

681 718

38 AN C Non-resident investor country of residence for tax purposes

UNITED KINGDOM

719 726

8 DT C Date of change of residency status from non-resident to resident (DDMMCCYY)

00000000

If the investment body has captured both an Australian address and an overseas address for a non-resident investor, then report the Australian address in the Australian address fields and the overseas address in the overseas address fields.

The following rules have been provided for the reporting of different Australian and overseas address combinations.See also information on Non-residents – change of residency status during the year.

Recorded address details Reported address details Australian address fields

Overseas address fields

Australian residential or business only

Australian residential or business Completed Space or zero fill

Australian postal only Australian postal Completed Space or zero fill

Australian residential or business and Australian postal

Australian residential or business Completed Space or zero fill

Australian residential or Australian residential or business Completed Space or zero

Annual investment income report specification V 8.0 Edition 2 – June 2008xlv

http://www.ato.gov.au/large/content.asp?doc=/content/47185.htm

business and Overseas postal fillOverseas residential or business only

Overseas residential or business Space or zero fill Completed

Overseas postal only Overseas postal Space or zero fill Completed

Overseas residential or business and Australian postal

Overseas residential or business and Australian postal

Completed Completed

Overseas residential or business and Overseas postal

Overseas residential or business Space or zero fill Completed

Annual investment income report specification V 8.0 Edition 2 – June 2008xlvi

Reporting interposed entities

Solicitors

When investments are made through an intermediary such as a solicitor, the intermediary is known as an interposed entity. The interposed entity notionally has the same reporting responsibilities as a normal investment body. However, the interposed entity may satisfy its reporting responsibility by providing the identity details, including full name and TFN or ABN where quoted, of the primary investors, to the secondary investment body. Otherwise, the interposed entity must assume full reporting responsibility. (Refer to Section 202DDB of the Income Tax Assessment Act.)

Amounts of income reported to the Tax Office by the secondary investment body on behalf of the primary investor will be attributed to the primary investor, where they can be matched to the primary investor. If the interposed entity varies the amount paid to the primary investor, for example, by deduction of fees or other costs, the investor should be advised to return the gross amount of income and claim the costs as allowable deductions in their tax return.

NOTE: Reporting the primary investor's TFN with the interposed entity's name and address in the Investor data record does not enable the income to be attributed to the primary investor, nor does reporting the interposed entity as the account holder on behalf of the primary investor when the interposed entity's TFN or ABN, name and address are reported in the Investor data record. In these cases, the interposed entity is required to lodge an AIIR containing full identity and payment details for each of its primary investors.

Below is an example of an interposed entity.

T A Law and Associates do not wish to take on the responsibility of reporting investment income. Therefore, they provide Susan Smith's details, including her name and TFN or ABN if quoted, to the ABC Bank Limited when investing money on her behalf.

The ABC Bank Limited reports Susan Smith's identity and income details to the Tax Office in their AIIR and includes the name and TFN or ABN of the interposed entity, T A Law & Associates, in the Interposed entity name and Interposed entity TFN or ABN fields in the Investment account data record. The supply of interposed entity details is essential in the event of Susan Smith being contacted by the Tax Office as she may not be aware that T A Law and Associates have invested her funds with the ABC Bank Limited. The interposed entity information is necessary to provide this link.

If the interposed entity, T A Law and Associates, provides its own identity details to the secondary investment body, it is obliged to lodge an AIIR containing the identity and income details of its primary investors.

Annual investment income report specification V 8.0 Edition 2 – June 2008xlvii

Investor Directed Portfolio Services (IDPS), Nominee and Custody Services (NCS) and other bodies corporate (BC).

Where an interposed entity places an investment with a secondary investment body on behalf of another investor who is entitled to receive all or part of the investment income paid to the account, whether the interposed entity provides its own or the primary investor's identity details to the secondary investment body, the interposed entity should make its interposed entity status known to the secondary investment body. The name and TFN or ABN of the interposed entity should be reported in the Interposed entity name and Interposed entity TFN or ABN fields in the Investment Account data record.

As an interposed entity can no longer quote its Investment body remitter number in place of a TFN, in connection with an investment made on behalf of another investor who is entitled to receive all or part of the income, providing the name and TFN or ABN of the interposed entity in the appropriate fields in the Investment Account data record will help to determine whether the reported investor details belong to the primary investor or the interposed entity.

Where an interposed entity provides its own identity details to a secondary investment body in connection with an investment it makes on behalf of another investor who is entitled to receive all or part of the income paid into the account, the interposed entity is required to lodge an AIIR containing the identity and payment details of the investor(s) entitled to receive the income.

NOTE: Reporting the primary investor's TFN with the interposed entity's name and address details does not enable income to be attributed to the primary investor and on its own, does not confirm the interposed entity status of the reported investor.

Other entities not considered interposed entities.

It should be noted that unit trusts are not interposed entities. The fact that a fund manager may invest pooled capital in a variety of investments is not relevant. The unit trust is an investment body in its own right and issues statements to unit holders relating to interest and other forms of income paid as a result of the investment.

Account signatoriesDo not report details of account signatories who are not investors in the account. In the past, some investment bodies have reported details of account signatories as well as actual investor(s) in the Investor data records. Such reporting is incorrect and causes problems when the Tax Office matches the reported investment income amounts to amounts declared in income tax returns.

Example 1¾ an account is held in the name of Mrs Mabel Winterbottom, an elderly pensioner. Her daughter Muriel Jones is a signatory to the account but does not own the funds deposited in the account. The interest paid to the account belongs to Mrs Mabel Winterbottom. Only one Investor data record containing Mabel's information should be provided. Muriel's details should not be reported in the AIIR.

Example 2 ¾ an account is held in the name of the Sandy Bay Tennis Club. The club office bearers, Sam Brown, Lucy Watts and Susan Roberts are the authorised signatories to the account. The club and not the three office bearers is the owner of the funds in the account and entitled to any investment income earned by the account. When the interest payment is reported, only one Investor data record should be provided, containing the name of the Sandy Bay Tennis Club in the Non-individual

Annual investment income report specification V 8.0 Edition 2 – June 2008xlviii

investor name field. The club signatories should not be reported as investors in the account.

Deceased clientsWhen an individual investor has died during the reporting period, the Investor entity type reported in the Investor data record should be changed from I (individual) to D (deceased individual).

If the client's surname and given names have been retained in separate surname and given name fields in the account record, report these names in the Individual investor surname and given name fields in the Investor data record.

If a formal trust has been set up for the deceased estate and a Trust TFN has been quoted, report the Trust TFN and report the name of the trust in the Non-individual investor name field of the Investor data record. Refer to Reporting accounts held by trusts.

If the investment body has not been advised that a formal trust has been set up but has been informed that the investor has died and has changed the format of the client's name to a name string such as 'The estate of the John Smith, report this name string in the Non-individual investor name field and not in the Individual investor surname field of the Investor data record.

Non-residents – change of residency status during the yearReporting two sets of DACCOUNT and DINVESTOR records for the accountWhere a resident investor becomes a non-resident or a non-resident investor becomes a resident during the financial year, ideal reporting would be to provide two sets of DACCOUNT and DINVESTOR records for the account:

one set for the period the investor was a resident, and one set for the period the investor was a non-resident

The date of change of residency status from resident to non-resident or from non-resident to resident should be included in the appropriate DINVESTOR record, if this information is available.

Reporting one set of DACCOUNT and DINVESTOR records for the account If a non-resident investor becomes a resident during the year, report the investor as a

resident. Report the investor’s Australian address in the Australian address fields. Include the Date of change of residency status from non-resident to resident, if this information is available. If the non-resident’s previous overseas address is still available, report this in the overseas address fields. Report any non-resident withholding amount deducted from or refunded to the account while the investor was a non-resident. If the investor’s previous overseas address is not available, report ‘OTH’ in the Non-resident investor overseas country code field.

If a resident investor becomes a non-resident during the year, report the investor as a non-resident. Report the investor’s overseas address in the overseas address fields. Include the Date of change of residency status from resident to non-resident, if this information is available. If an Australian address is held for the investor, report this address in the Australian address fields. Report any TFN withholding tax deducted from or refunded to the account while the investor was a resident.

Annual investment income report specification V 8.0 Edition 2 – June 2008xlix

Reporting of unit trust distributions (UTD)Unit trusts, such as cash management trusts, fixed interest trusts, mortgage trusts, property security trusts, property trusts, Australian equity trusts, international equity trusts, other wholesale and retail funds and unit trust schemes typically distribute income that is subject to varying forms of tax treatment. For example, as well as assessable Australian income, distributions often include capital gains, foreign source income, foreign tax credits, tax-exempted, tax free and tax deferred amounts. Sometimes repayment of principal is also part of the distribution made to clients.

Investment bodies reporting UTDs in their AIIR must identify these payments by setting the Type of payment field to UTD in the Investment account data record. The details of the various taxable and non-taxable components of the distribution to investors must be reported in the relevant fields in the Investment account data record in accordance with this specification. Failure to do so is likely to result in the calculation of incorrect income discrepancies between amounts reported in the AIIR and amounts declared in clients' income tax returns. Resolution of incorrect discrepancies results in unnecessary costs to the client, the investment body and the Tax Office.

Note. Refunds of principal should not be reported in this AIIR.

Example ¾ A UTD made to a resident investor by XYZ Managed Fund is made up of the following components:

Components of a distribution Cash Tax paid Taxable amount

Australian incomeInterest 10.00 10.00Unfranked dividend not declared to be conduit foreign income

50.00 50.00

Unfranked dividends declared to be conduit foreign income

10.00 10.00

Franked dividends 70.00 30.00 100.00Other taxable Australian income 5.00 5.00Non-primary production income 145.00 30.00 175.00Capital gainsDiscounted capital gain 70.00 70.00Indexed capital gain 60.00 60.00Other capital gain 30.00 30.00CGT concession amount 80.00Net capital gains 160.00Total current year capital gains 230.00Foreign source incomeAssessable foreign source income 189.00 31.00 220.00Other net foreign source income 220.00Discount foreign capital gain 5.00Other foreign capital gain 7.00Credits and deductionsAustralian franking credits from a New Zealand company

0.00

Other deductions relating to distributions from trust 4.00TFN withholding tax deducted 10.00TFN withholding tax refunded 0.00Amounts withheld under foreign resident withholding 0.00Tax paid by trustee 0.00Non-assessable amountsTax-exempted amount 25.00Tax-free amount 15.00Tax-deferred amount 30.00Managed investment trust amountsManaged investment trust fund payments and withheld amounts

235.00 70.50

The above details would be reported as follows in the Investment account data record:Annual investment income report specification V 8.0 Edition 2 – June 2008l

Char posn

Char posn

Field name Content Explanation

Start End318 318 Type of Investment from Section 202D(1) 5 Units Trust319 321 Type of payment UTD322 323 Term of investment 00 N/A to UTD324 335 TFN withholding tax deducted (cents) 000000001000 $10.00336 347 TFN withholding tax refunded (cents) 000000000000 $0.00348 359 Non-resident withholding amount deducted (cents) 000000000000 $0.00360 371 Non-resident withholding amount refunded (cents) 000000000000 $0.00372 383 Cash or non-cash value of an investment related

betting chance prize (cents)000000000000 $0.00

384 395 Interest (cents) 000000001000 $10.00396 407 Unfranked dividends not to be declared conduit foreign

income (cents)000000005000 $50.00

408 419 Unfranked dividends to be declared conduit foreign income (cents)

000000001000 $10.00

420 431 Franked dividends (cents) 000000007000 $70.00432 443 Franking credit (cents) 000000003000 $30.00444 455 Other taxable Australian income component of UTD

(cents)000000000500 $5.00

456 467 Non-primary production income from UTD (cents) 000000017500 $175.00468 479 Other deductions relating to distributions from trust

(cents)000000000400 $4.00

480 491 Discounted capital gain component of UTD (cents) 000000007000 $70.00492 503 Indexed capital gain component of UTD (cents) 000000006000 $60.00504 515 Other capital gain component of UTD (cents) 000000003000 $30.00516 527 CGT concession amount (cents) 000000008000 $80.00528 539 Net capital gain component of UTD (cents) 000000016000 $160.00540 551 Total current year capital gains component of UTD

(cents)000000023000 $230.00

552 563 Taxable foreign capital gain component of UTD (cents) 000000006000 $60.00564 575 Assessable foreign source income (UTD component or

other payment)(cents) 000000022000 $220.00

576 587 Other net foreign source income component of UTD (cents)

000000022000 $220.00

588 599 Foreign tax credits on UTD or other payment (cents) 000000004300 $43.00600 611 Australian franking credits from a New Zealand

company (UTD component or other payment) (cents)000000000000 $0.00

612 623 Tax-exempted component of UTD (cents) 000000002500 $25.00624 635 Tax-free component of UTD (cents) 000000001500 $15.00636 647 Tax-deferred component of UTD (cents) 000000003000 $30.00648 659 Other trust deductions not included elsewhere (cents) 000000000000 $0.00660 671 Credit for amounts withheld from UTD under foreign

resident withholding (cents)000000000000 $0.00

672 683 Credit for tax paid by trustee on UTD (cents) 000000000000 $0.00684 695 Non-Resident beneficiary ss98(3) assessable amount

(cents)000000000000 $0.00

696 707 Non-Resident beneficiary ss98(4) assessable amount (cents)

000000000000 $0.00

708 783 Interposed entity name XYX NOMINEES

784 794 Interposed entity TFN or ABN 00000000000795 806 Managed Investment Trust Fund Payments or Filler 000000023500 $235.00807 818 Amounts withheld from Managed Investment Trust

Fund Payments or Filler000000007050 $70.00

Annual investment income report specification V 8.0 Edition 2 – June 2008li

819 850 Filler

Where more than one distribution is made to the investor for the one financial year, these distributions must be aggregated and reported in one record. In these instances, the Date of payment in the Investment account data record should be set to 3006CCYY.

Guidance notes for fund managers on the Standard trust distribution statement are available at http://atogovau/taxprofessionals/content.asp?doc=/Content/00139880.htm

Reporting of deferred interest securities

The reporting requirements vary, depending upon if the security is transferable or not. Briefly:

transferable securities are not defined as ‘eligible deferred interest investments’ by subsection 221YHZA(1) of the Income Tax Assessment Act (ITAA). The income earned by qualifying transferable securities is taxable on an accruals basis (as per Division 16E of the ITAA).

non-transferable securities are defined as ‘eligible deferred interest investments’ by subsection 221YHZA(1) of the ITAA. This means that accrued interest must be reported annually, as set out in sub regulation 56(4)(fa). The income earned by qualifying non-transferable securities is taxable on an accruals basis (as per Division 16E of the ITAA). In addition, the TFN rules (relating to TFN or ABN quoting and deduction of withholding tax) apply. This is supported by Taxation Determination 92/185, dated 5 November 1992.

Reporting arrangementsTransferable securities are to be reported as follows:

Year 1ÞInterest paid = nil.Year 2 and subsequent years (except final)ÞInterest paid = nil,Final yearÞInterest paid = full amount of interest accrued over the term of the

security for the relevant investor.

If periodic interest is paid on the transferable security this amount must be reported as a separate transaction.

As the taxpayer will generally be required to return the interest as it accrues, the final year's report will overstate the assessable income for that investment. Failure to identify the investment as a Deferred Interest Security (see below) could result in an unnecessary income discrepancy letter being sent to the client by the Tax Office.

Non-transferable eligible securities are to be reported as follows:

Year 1ÞInterest paid = periodic interest plus any accrued interest.Year 2 and subsequent years (except final) ÞInterest paid = periodic interest plus

any accrued interest.Final yearÞInterest paid = periodic interest plus any accrued interest.

The income reported each year should equal the amount of income the taxpayer should include in their tax return. However, it is still advisable to identify the investment as a Deferred Interest Security (see below).

Identification of InvestmentsPayments of interest for transferable deferred interest securities and all non transferable eligible securities are to be identified by the Type of payment field on the Investment account data record being set to ‘DIS’.Annual investment income report specification V 8.0 Edition 2 – June 2008lii

http://atogovau/taxprofessionals/content.asp?doc=/Content/00139880.htm

For transferable deferred interest securities the term of investment is also to be provided in the Term of investment field on the Investment account data record.

Reporting accounts held by trustsDetermine whether the trust is a formal trust or an informal trust.A formal trust is one that has been established under a formal arrangement such as a Trust Deed or a Will. Although it is not a separate legal entity, it is an 'entity' for tax purposes, which means that it has a Trust TFN and the trustee is required to lodge a trust income tax return to the Commissioner. The trustee can be a natural person or a company.

An informal trust is one where no such formal arrangement exists, there is no Trust TFN and there is no requirement to lodge a trust income tax return to the Commissioner. Where a trust relationship has not been properly established, a trust has not been created and the trust income is taxed in the hands of the person who owns the property ( the trustee) rather than in the hands of the beneficiaries.

Investor Entity type

Reporting requirement

Formal trust One Investment Account data record followed by one Investor data record.

In the Account name field in the Investment Account data record, report 'Trust name' or ‘Trustee ATF Trust’

If the trustee quotes the trust's TFN or ABN, report investor details as follows:Investor entity type = TTrust TFN or ABN as quoted by the trustee'Trust name' in the Non-individual investor name field.Individual investor surname and given name fields should be space filled.

See Example 1 below.

If the trustee quotes the trustee's TFN, report investor details as follows:

Investor entity type = TTrustee's TFN or ABN as quoted by the trustee'Trustee ATF Trust' in the Non-individual investor name field, for example 'JOHN SMITH ATF THE SMITH FAMILY TRUST', or'ABC COMPANY PTY LTD ATF XYZ INVESTMENT TRUST'.Individual investor surname and given name fields should be space filled.

See Example 2 below.

Annual investment income report specification V 8.0 Edition 2 – June 2008liii



Informal trust One Investment Account data record followed by one or more Investor data records.

In the Account name field in the Investment Account data record report'Name of trustee ATF the person for whom the funds are held in trust', for example 'John Smith ATF Wendy Smith OR ABC Company Pty Ltd ATF ABC Trust

Where the trustee is an individual, report investor details as follows:

Investor entity type = I 'Trustee’s TFN' as quoted by the trustee'Trustee’s surname and given names' reported in the Individual investor surname and Individual investor given name fieldsThe Non-individual investor name field should be space filled. See example 3 below.

Where there is more than one individual trustee, a separate Investor data record should be provided for each individual trustee. See example 4 below.

Where trustee is a non-individual, report investor details as follows:

Investor entity type = C (If trustee is a Company)'Trustee’s TFN' as quoted by the trustee'Trustee’s name' in the Non-individual investor name fieldIndividual investor surname and given name fields should be space filled.

Where there are two or more non-individual trustees, provide a separate Investor data record for each trustee.

Account opened by a third party that is not a Solicitor or an interposed entity

Where a third party, that is not a solicitor or an interposed entity, opens an account on behalf of a client and the client is entitled to receive all or part of the income from the investment and the third party provides all of the investor's details to the investment body, report the investment account and investor details as follows:

In the Account name field in the Investment account data record, report the 'Name of third party on behalf of (OBO) the investor name'.

Report the investor's TFN or ABN and other details in the Investor data record

If the investor is an individual,report the investor's surname and given names in the Individual investor surname and given name fields.Non-individual investor name fields should be space filled.

Report the investor's date of birth and address details if this information is available.

If the investor is a non-individual,report the investor's full name in the Non-individual investor name field.Individual investor surname and given name fields should be space filled. Report the investor's address details if this information is available.

See example 5 below.

Annual investment income report specification V 8.0 Edition 2 – June 2008liv

Example 1 ¾ An account opened by trustee Robert Smith for the ABC Family Trust (a formal trust) where Trust TFN 12345678 is quoted, would be reported as follows:Note: Where a formal trust is reported, the name of the trustee MUST NOT be reported in the Individual investor surname and given name fields.Investment account data record

Character position

Field length


Start End106 305 200 Account name ABC FAMILY TRUST or

ROBERT SMITH ATF ABC FAMILY TRUST

Full name of account:Name of Trust orTrustee ATF Trust

306 307 2 Number of investors 01 One investor linked to account

308 309 2 Number of investor records 01 One Investor data record provided

* ATF=as trustee for


Character position

Field length


Start End65 65 1 Investor entity type T T=Trust66 74 9 Investor Tax file number (TFN) 012345678 TFN of the Trust75 85 11 Investor Australian business

number (ABN)00000000000 Zero fill this field if an

ABN is not quoted86 105 20 Non-resident investor tax

identification number (TIN)Space fill this field if a TIN is not quoted

106 135 30 Individual investor surname Leave this field blank136 150 15 Individual investor first given

nameLeave this field blank

151 165 15 Individual investor second given name

Leave this field blank

166 173 8 Individual investor date of birth 00000000 Zero fill this field.174 174 1 Sex Leave this field blank175 374 200 Non-individual investor name ABC FAMILY TRUST Name of the Trust (NOT

the name of the trustee)

Example 2 ¾ An account opened by trustee Robert Smith for the ABC Family Trust (a formal trust) where Trustee’s TFN 912345678 is quoted, would be reported as follows:Investment account data record

Character position

Field length


Start End106 305 200 Account name ROBERT SMITH ATF

ABC FAMILY TRUSTFull name of account:Trustee ATF Trust




Annual investment income report specification V 8.0 Edition 2 – June 2008lv


Character position

Field length


Start End65 65 1 Investor entity type T T=Trust66 74 9 Investor Tax file number (TFN) 912345678 TFN of the Trustee75 85 11 Investor Australian business



identification number (TIN)Leave this field blank if a TIN is not quoted





166 173 8 Individual investor date of birth 00000000 Zero fill this field174 174 1 Sex Leave this field blank175 374 200 Non-individual investor name ROBERT SMITH ATF

ABC FAMILY TRUSTName of Trustee ATF for the Trust

Example 3 ¾ An account held by William Bruce Brown as trustee for his son Rusty (an informal trust with no Trust TFN or ABN where the "trustee" has quoted his own TFN or ABN) would be reported as follows:Investment account data record

Character position

Field length


Start End106 305 200 Account name WILLIAM BRUCE

BROWN ATF* RUSTY BROWN

Full name of account:Trustee ATF beneficiary





Character position

Field length


Start End65 65 1 Investor entity type I I = Individual66 74 9 Investor Tax file number (TFN) 987654321 TFN of trustee75 85 11 Investor Australian business

number (ABN)00000000000 Zero fill this field if an ABN

is not quoted86 105 15 Non-resident investor tax


106 135 30 Individual investor surname BROWN Surname of trustee136 150 15 Individual investor first given

nameWILLIAM First given name of trustee


BRUCE Second given name of trustee

166 173 8 Individual investor date of birth 24041952 DOB of trustee174 174 1 Sex M Sex of trustee175 374 200 Non-individual investor name Leave this field blank

Annual investment income report specification V 8.0 Edition 2 – June 2008lvi

Example 4 ¾ An account held by Richard Henry and Wendy Marie Jones in trust for their daughter Helen (an informal trust with no Trust TFN or ABN where the joint "trustees" have provided their own TFN or ABNs) would be reported as follows:Investment account data record

Character position

Field length


Start End106 305 200 Account name RICHARD HENRY

JONES AND WENDY MARIE JONES ITF* HELEN JONES

Full name of account

306 307 2 Number of investors 02 Two investors linked to account

308 309 2 Number of investor records 02 Two Investor data records provided

* ITF=in trust for

Investor data record for Richard Henry Jones

Character position

Field length


Start End65 65 1 Investor entity type I I = Individual66 74 9 Investor Tax file number

(TFN)765412398 TFN of first trustee

75 85 11 Investor Australian business number (ABN)

00000000000 Zero fill this field if an ABN is not quoted

86 105 15 Non-resident investor tax identification number (TIN)

Space fill this field if a TIN is not quoted

106 135 30 Individual investor surname JONES Surname of first trustee136 150 15 Individual investor first given

nameRICHARD First given name of first

trustee151 165 15 Individual investor second

given nameHENRY Second given name of first

trustee166 173 8 Individual investor date of

birth06041954 DOB of first trustee

174 174 1 Sex M Sex of first trustee175 374 200 Non-individual investor name Leave this field blank

Investor data record for Wendy Marie Jones

Char posn start

Char posn end

Field length


Start End65 65 1 Investor entity type I I = Individual66 74 9 Investor Tax file number

(TFN)678876431 TFN of second trustee

75 85 11 Investor Australian business number (ABN)

00000000000 Zero fill this field if an ABN is not quoted

86 105 15 Non-resident investor tax identification number (TIN)

Space fill this field if a TIN is not quoted

106 135 30 Individual investor surname JONES Surname of second trustee136 150 15 Individual investor first given

nameWENDY First given name of second

trustee151 165 15 Individual investor second

given nameMARIE Second given name of

second trustee166 173 8 Individual investor date of

birth16031956 DOB of second trustee

174 174 1 Sex F Sex of second trustee175 374 200 Non-individual investor name Leave this field blank

Annual investment income report specification V 8.0 Edition 2 – June 2008lvii

Example 5 ¾ An account opened by a third party (not a solicitor or an interposed entity) on behalf of a client, where the client is entitled to receive all of the income from the investment account, and all of the client’s identity details are provided to the investment body, would be reported as follows.Investment account data record

Character position

Field length


Start End106 305 200 Account name J S SMITH & G J

GREEN OBO LOCAL FOOTBALL CLUB

Full name of account:Third party OBO Client



* OBO=on behalf of


Character position

Field length


Start End65 65 1 Investor entity type C C = Incorporated

organisation66 74 9 Investor Tax file number (TFN) 789456789 TFN of Incorporated

organisation75 85 11 Investor Australian business








166 173 8 Individual investor date of birth Leave this field blank174 174 1 Sex Leave this field blank175 374 200 Non-individual investor name LOCAL FOOTBALL

CLUB orJ S SMITH & G J GREEN OBO LOCAL FOOTBALL CLUB

Name of the investor or Name of third party OBO investor

Annual investment income report specification V 8.0 Edition 2 – June 2008lviii

Reporting accounts held by partnerships and joint ownersA formal partnership arrangement can be identified by the existence of a partnership agreement, a partnership TFN or ABN and a requirement to lodge a partnership tax return. Where a partnership entity does not exist for tax purposes, the joint holders of the account should be treated as separate investors.



Formal partnership One Investment Account data record followed by one Investor data record.

In Account name field in Investment Account data record, report 'Partnership name'.

Report investor details in the Investor data record as follows:

Investor entity type = P'Partnership TFN or ABN' as quoted'Partnership name' in the Non-individual investor name fieldIndividual investor surname and given name fields should be space filled.

Informal partnershipORjoint account held by two or more separate investors

One Investment Account data record followed by two or more Investor data records.

In the Investment Account data record in the Account name field, report the name of the account

Provide separate Investor data records for each investor

Where an investor is an individual, report investor details as follows:

Investor entity type = ITFN or ABN quoted by the individual'Individual investor's names' in Individual investor surname and given name in fields in the Investor data record, Non-individual investor name field should be space filled.

Where an investor is a non-individual, report investor details as follows:

Investor entity type = C, P, T, S, G, O 'TFN or ABN' quoted by the non-individual investor'Non-individual investor's name' in the Non-individual investor name fieldIndividual investor surname and given name fields should be space filled.

Annual investment income report specification V 8.0 Edition 2 – June 2008lix

Reporting accounts held by companies, superannuation funds and other non-individual entitiesWhere an account is held by a company, the company's TFN or ABN and registered company name should be reported. The name and TFN of the Public Officer or other signatory to the account should not be reported.

Some investment bodies are still reporting individual investor names and TFNs in the Investor data records associated with account details for corporate and other non-individual clients.

Names of individuals should NOT be reported in the Investor data record for corporate and other non-individual accounts (Investor entity type = C, P, T, S, G or O).

Investor entity type Reporting requirement

Company or incorporated organisation

Report the name of the Company or organisation name in the Account name field in the Investment account data record

Provide one Investor data record for the Company, as follows:

Investor entity type = CCompany’s TFN or ABN as quoted

Registered name of company in Non-individual investor name fieldIndividual investor surname and given name fields should be space filled.

Superannuation fund

Report the name of the Superannuation fund in the Account name field in the Investment account data record

Provide one Investor data record for the Superannuation fund, as follows:

Investor entity type = S'Superannuation fund TFN or ABN' as quoted 'Name of Superannuation fund' in Non-individual investor name fieldIndividual investor surname and given name fields should be space filled.

DO NOT report the TFNs, surnames and given names of individual trustees in separate Investor data records as if they are investors in the account.

If the trustee(s) name(s) are reported they should be reported in the Account name field and in the Non-individual investor name fields as follows:

John and Mary Smith ATF The Smith Superannuation fund, or

ABC Company P/L ATF XYX Superannuation fund.

Government body Report the name of the Government body in the Account name field in the Investment account data record

Provide one Investor data record for the Government body, as follows:

Investor entity type = G'Organisation’s TFN or ABN' as quoted 'Name of the organisation' in Non-individual investor name fieldIndividual investor surname, given name fields should be space filled.

Details of account signatories should not be reported in Investor data records.

Annual investment income report specification V 8.0 Edition 2 – June 2008lx

Investor entity type Reporting requirement

Other non-individual investors (including unincorporated entities and non-individual investors where the entity type is not known)

Report the name of the non-individual investor in the Account name field in the Investment account data record, for example:

SANDY BAY TENNIS CLUB or

J JONES & K SMITH OBO SANDY BAY TENNIS CLUB

Provide one Investor data record for the non-individual investor, as follows:

Investor entity type = O (or C if incorporated)'Entity’s TFN or ABN' as quoted'Name of entity' in Non-individual investor name field, for example, SANDY BAY TENNIS CLUBInvestor surname, given name fields should be space filled.

Details of account signatories should not be reported in Investor data records

Annual investment income report specification V 8.0 Edition 2 – June 2008lxi

Data field definitions and validation rules

The supplierThe supplier is the entity that produces the file and sends it to the Tax Office.The supplier may be a third party that performs this service for an investment body/reporter.Where an investment body/reporter produces their own file and sends it to the Tax Office, the investment body/reporter is also the supplier.


7.1 Record length – must be set to 850.

7.2 Record identifier – must be set to IDENTREGISTER1.

7.3 Supplier Australian business number (ABN) or withholding payer number (WPN) – the ABN or WPN reported in this field must be a valid identifier that belongs to the supplier. If the supplier does not have an ABN but has a WPN, the supplier’s WPN may be reported. For information about the validation of ABNs and WPNs, refer to Section 14 Algorithms. To find the supplier’s current ABN, visit the Australian business register (ABR) website at www.abr.gov.au.

7.4 Run type – indicates whether the file contains test or production data. This field must be set to one of the following values:

T ¾ for test dataP ¾ for production (live) data

7.5 Financial year end date – the end date of the financial year to which all reports in the file relate.

For example, if all reports in the file relate to the financial year 01/07/2007 to 30/06/2008, then report the Financial year end date as 30062008.

Only AIIR for the same financial year should be supplied in the same file. AIIR for different financial years should be supplied in separate files

Investment bodies must report income details for a normal financial year, that is, for the period 01 July to 30 June.

Where an investment body, operating on a substituted accounting period (SAP), makes payments to investors operating on a normal financial year, the investment body must comply with this requirement

Where an investment body, operating on a SAP, makes payments to investors operating on the same SAP, the investment body may report these payments in accordance with its own SAP.

Provision has been made in the Investment body data record for an investment body, reporting in accordance with a SAP, to report their SAP year end date.

For an investment body reporting in accordance with a SAP, values reported in the Financial year end date and SAP year end date fields should indicate whether the investment body is early or late balancing for the financial year.

Annual investment income report specification V 8.0 Edition 2 – June 2008lxii

http://www.abr.gov.au/

Irrespective of whether an investment body is reporting in accordance with a normal financial year or a SAP, the date reported in this field must be the end of a normal financial year, that is 3006CCYY.

7.6 Data type – the type of data supplied in the file. For Annual investment income reports (AIIR) this field must be set to I for investment.

7.7 Type of report – the type of report supplied in the file. This field must be set to one of the following values:

A ¾ The file contains one or more original AIIR.Original AIIR in standard or NIL Return format can be supplied in the same file.DO NOT supply replacement AIIR or AIIR containing corrected records in the same file as original AIIR.

R ¾ The file contains one or more AIIR to replace AIIR that have been previously supplied.Replacement AIIR in standard or NIL Return format can be supplied in the same file. DO NOT supply original AIIR or AIIR containing corrected records in the same file as replacement AIIR.(See Section 10 - Sending files containing replacement AIIR.)

N — The file contains NIL Return AIIR only.(See Section 11 – Sending files containing NIL Return AIIR.)

C — The file contains corrected account and investor records for a previously supplied AIIR. DO NOT supply original or replacement AIIR in the same file as AIIR containing corrected records. (See Section 12 - Sending files containing corrected AIIR records.)

IMPORTANT NOTES:

If an AIIR file is rejected by Magnetic Information Processing Services (MIPS) because of media or formatting problems that prevent the data from being loaded to a Tax Office system and the media is returned to the supplier, when resubmitting the reformatted file to MIPS, use the same Type of report as that used when the file was first submitted to MIPS.

If a whole file or one or more AIIR in a file are rejected by Data Matching and Integrity because of data quality problems identified during processing and the media is not returned to the supplier, send a replacement AIIR file, and set the Type of report in the Supplier data record 1 to ‘R'.

If, after an AIIR has been supplied to and accepted by the Tax Office, the reporter needs to supply some corrected records, supply these records in a separate file and set the Type of report in the Supplier data record 1 to ‘C'.

7.8 Type of return media - the type of media to be used by the Tax Office when returning information to the supplier. For AIIR, the Tax Office can provide corrected TFN and ABN information to suppliers on magnetic media or via ECI.

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This field must contain one of the following values:

P ¾ for return of data on paper only (mandatory where data is supplied on paper, ZIP disk or floppy disk)

M ¾ for return of data on magnetic media (other than ZIP disk or floppy disk )

N for return of data via ECI

In all cases, corrected TFN and ABN data will be issued to reporters on paper.

The supply of corrected TFN and ABN data on magnetic media will only occur when the AIIR has been supplied on magnetic media and there are 50 or more records to be sent to the supplier.

This facility is not available to suppliers that report on ZIP disk or floppy disk.

The supply of corrected TFN and ABN data via ECI will only occur when the AIIR has been supplied via ECI. There is no lower limit to the number of corrected TFN and ABN records that can be returned to the supplier via ECI.

For further information about the return of corrected TFN and ABN data on magnetic media or via ECI see Sections 16 and 17.

7.9 Tax Office reporting specification version number – the version number of the specification used to produce the report. For reports produced using this specification, this field must be set to FINVAV08.0.

7.10 File format validation method – the method of file format validation used by software developers, computer service providers and investment bodies that develop their own software. This field should be set to one of the following values:

E — ECI validatorN — Not validated

7.11 Filler – this field is for Tax Office use. It must be space filled and must not contain binary zeros.



7.13 Supplier name – the name of the organisation supplying the data. If an investment body is sending its own data, then the investment body is also the supplier of the data. If a computer service provider is sending the data on behalf of an investment body, then the computer service provider is the supplier of the data.

7.14 Supplier contact name – the name of a person from the organisation supplying the data who will be able to answer questions about problems relating to the media or file format, but not necessarily about the quality of the data in the file.

7.15 Supplier contact telephone number – the telephone number of the nominated contact person from the organisation supplying the data. This must be the direct number of the contact person whose name appears in the Supplier contact name field in the

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Supplier data record 2, and must not be a 1300, 1800 or call centre number. This number must be in the format:

area code followed by the telephone number (eg, 02s6216s1805),or

mobile telephone number (eg, 0412s123s456) where s = space.

7.16 Supplier facsimile number – the supplier's facsimile number. This should be provided where possible. This number must be in the format:

area code followed by the facsimile number (eg, 02s6216s1806).

7.17 Supplier file reference – a unique supplier file reference must be provided for each AIIR file sent to the Tax Office by the same supplier for the same financial year. This is to enable Tax Office staff to identify the file when contacting the supplier about the file and to enable a replacement file or a file containing corrected records to be correctly linked to the original file.

7.18 Supplier file reference of file being replaced or containing records to be corrected – when sending a replacement file or a file containing corrected records, the Supplier file reference of the file being replaced or containing records to be corrected (that is, the Supplier file reference of the original file), must be provided in this field. This is to enable a replacement file or a file containing corrected records to be correctly linked to the original file.

NOTE: To enable the correct linking of files, the Supplier file reference provided in this field must be exactly the same as the Supplier file reference provided in the original file.For example, if the Supplier file reference in the original file was 2008AIIRABC, then the Supplier file reference of file being replaced or containing records to be corrected in the file containing the replacement AIIR or corrected AIIR records should be 2008AIIRABC.



See pages 31-33 for more information about reporting address details.

7.20 Supplier street address (lines 1 and 2) – the street address of the supplier. These fields are part of the address used for the return of magnetic media to the supplier. It may not be necessary to use both fields. If the second field is not used then space fill that field. DO NOT include suburb, town or city, state or territory or postcode in these fields.

7.21 Supplier suburb, town or city – the suburb, town or city of the street address of the supplier. This field is part of the address used for the return of magnetic media to the supplier.

7.22 Supplier state or territory – the state or territory of the street address of the supplier. This field is part of the address used for the return of magnetic media to the supplier. The field must be set to one of the codes listed on page 32. If an overseas address is reported, set the ‘state or territory’ to ‘OTH’.

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7.23 Supplier postcode – the postcode of the street address of the supplier. This field is part of the address used for the return of magnetic media to the supplier. If an overseas address, set the ‘postcode’ to ‘9999’.

7.24 Supplier country – the country of the street address of the supplier. If the country is Australia, space fill this field.

7.25 Supplier postal address (lines 1 and 2) – the postal address of the supplier. These fields are part of the address used for correspondence sent to the supplier. It may not be necessary to use both fields. If the second field is not used then space fill that field. DO NOT include suburb, town or city, state or territory or postcode in these fields.

7.26 Supplier suburb, town or city – the suburb, town or city for the postal address of the supplier. This field is part of the address used for correspondence sent to the supplier.

7.27 Supplier state or territory – the state or territory for the postal address of the supplier. This field is part of the address for correspondence sent to the supplier. This field must be set to one of the codes listed on page 32. If an overseas address is reported, set the ‘state or territory’ to ‘OTH’.

7.28 Supplier postcode – the postcode for the postal address of the supplier. This field is part of the address for correspondence sent to the supplier. If an overseas address is reported, set the ‘postcode’ to ‘9999’.

7.29 Supplier country – the country for the postal address of the supplier. If the country is Australia, space fill this field.

7.30 Supplier email address – the supplier's email address. Tax Office staff may use this address to contact the supplier about general reporting issues or errors in a file. Where the AIIR file is supplied via ECI, the supplier’s email address must be provided.

The investment body/reporterThe investment body/reporter is the entity with the obligation to report the data.


7.31 Record identifier – must be set to IDENTITY.

7.32 Sequence number of the IDENTITY record in the file – the sequence number of the IDENTITY record in the file must be reported in this field

For example, For the first IDENTITY record in the file, set the sequence number to ‘00001’, For the tenth IDENTITY record in the file, set the sequence number to ‘00010’.

The Sequence number of the IDENTITY record in the file will assist in the location and notification of errors identified during processing and in the linking of replacement AIIR and AIIR containing corrected records with the original AIIR.

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Where the Type of report = A (original AIIR) the sequence number of the IDENTITY record should be the sequence number of the IDENTITY record in the current file.

Where the Type of report = R (replacement AIIR) or C (AIIR containing corrected records), the sequence number of the IDENTITY record should be the sequence number of the IDENTITY record in the original file.

7.33 Financial year - the financial year to which the income relates. The year provided must be in CCYY format and should not be greater than the current financial year.

For example, if the information reported is for the financial year, 01 July 2007 to 30 June 2008, the Financial year should be reported as 2008. All reports in the one file should be for the same financial year.

NOTE: Reporters should ensure that the financial year reported in this record is the correct year for the data in the report. Reporting an incorrect year in this field can result in the calculation of incorrect income discrepancies for investors as a result of the reported amounts being compared with investors’ tax returns from the wrong year. Resolving such problems can result in additional costs to the taxpayer, the investment body and the Tax Office.

Investment bodies must report income details for the normal financial year —(01 July to 30 June).

Where an investment body, operating on a substituted accounting period (SAP), makes payments to investors operating on a normal financial year, the investment body must still comply with this requirement.

Where an investment body, operating on a SAP, makes payments to investors operating on the same SAP, the investment body may report these payments in accordance with its own SAP.

If an investment body operating on a SAP with a year end date of 31 December makes payments to investors operating on the same SAP, then the year to which the payments relate should be reported in this field.

7.34 Investment body Australian business number (ABN) or withholding payer number (WPN) – the investment body ABN or WPN reported in this field must be a valid identifier that belongs to the investment body. If the investment body does not have an ABN but has a WPN, the investment body's WPN may be reported in this field. For information about the validation of an ABN or a WPN, refer to Section 14 Algorithms. To find the correct ABN, visit the Australian Business Register (ABR) website at www.abr.gov.au.

The Australian business number or withholding payer number reported in this field must belong to the investment body named in this record.

This is an 11 digit numeric field. Valid values are 0-9.

DO NOT space fill this field.If a WPN is reported, it must be right justified and zero filled on the left.

An entity that manages a number of funds and has a separate ABN for each fund, should lodge a separate AIIR for each fund with the ABN and registered name of that fund in the IDENTITY record. One or more AIIR can be included in the one file.

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http://www.abr.gov.au/

Do not report an investment body remitter number in this field. The regulations authorising the issue and use of these numbers were repealed with effect 18 March 2004. These numbers can no longer be used as investment body identifiers.

7.35 Investment body branch number – the ABN or WPN branch number of the investment body providing the report. Where the investment body does not have a branch number or the branch number is not known, set this field to 001.

7.36 Investment body registered name – the full name of the investment body as recorded on the Australian Business Register (ABR). It is important that the investment body name is reported correctly to enable automated matching of the report to the investment body. Where the reported name does not match the name in the ABR, operator matching is required. Where an operator is unable to match the reporter from the information provided, they may have to contact the investment body for additional information.

The practice adopted by some suppliers of reporting an abbreviated investment body name such as 'HVCU' instead of a full registered name such as 'Happy Valley Credit Union Limited' does not support automated matching and delays processing of the data while operator matching is done.

7.37 Investment body trading name – the name under which the investment body trades and is known to its clients.

For example ¾ If ABC Investment Services Pty Ltd is the registered name of an investment body that trades as Ozzie Investments, report ABC Investment Services Pty Ltd in the Investment body registered name field and Ozzie Investments in the Investment body trading name field.

If the investment body does not have a trading name, space fill this field.

See pages 31-33 for more information about reporting address details.7.38 Investment body business address (lines 1 and 2) – the business address of the

investment body. It may not be necessary to use both lines. If the second line is not used, then space fill this field. These fields form part of the address for correspondence sent to the investment body. DO NOT include suburb/town/city or postcode in these fields.

7.39 Suburb, town or city – the suburb, town or city of the business address of the investment body. This field forms part of the address for correspondence sent to the investment body.

7.40 State or territory – the state or territory of the business address of the investment body. This field forms part of the address for correspondence sent to the investment body. The field must be set to one of the codes listed on page 32. If an overseas address is reported, set the ‘state or territory’ to ‘OTH’.

7.41 Postcode – the postcode of the business address of the investment body must be reported in this field. A valid postcode should be reported. If the postcode is not known then the field must be zero filled. This field forms part of the address for correspondence sent to the investment body. If an overseas address is reported, set the ‘postcode’ to ‘9999’.

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7.42 Country– the country for the business address of the investment body. If the country is Australia, space fill this field.

7.43 Investment body contact name – the name of the person who can be contacted by Tax Office staff if there is a problem with the information provided in the report.

7.44 Investment body contact telephone number – the telephone number for the nominated contact person. This must be a direct number to the person whose name is reported in the Investment body contact name field in the Investment body identity record and not a 1300, 1800 or call centre number. This number must be in the format:

area code followed by telephone number (eg, 02s6216s1805), or

a mobile telephone number (e.g, 0412s123s456) where s = space

7.45 Investment body contact facsimile number – the facsimile number (if available) for the nominated contact person. This number must be in the format:

area code followed by the facsimile number (eg, 02s6216s8826).

7.46 Investment body contact email address – the email address of the nominated contact person. Tax Office staff may use this email address to contact the investment body about data quality problems identified in their data during processing or about general reporting issues.

7.47 Reporting period indicator – the period of the report. If an investment body operating on a SAP and making payments to investors operating on the same SAP is reporting payments in accordance with that SAP, set this indicator to ‘S’, else set indicator to ‘N’.

7.48 SAP year end date – if the investment body is reporting in accordance with a SAP, report the SAP year end date in this field.

7.49 Future reporting obligation – the future reporting obligation of the investment body. if this is the last year for which the investment body will have an obligation to lodge an AIIR, set this indicator to ‘N’.If it is unknown whether the investment body will have an obligation to lodge an AIIR in subsequent years, set this indicator to ‘U’.In all other cases, set this indicator to ‘Y’.

Does the investment body expect to have an ongoing obligation to lodge AIIR in future years? If yes, set this field to ‘Y’.If uncertain, set this field to ‘U’.If no, (this is the last AIIR that the reporter will be obliged to lodge) set this field to ‘N’.

7.50 Report format indicator – if, during the financial year to which the report relates, an investment body did not accept 10 or more investments, did not make payments of $1 or more to investors, did not deduct TFN withholding tax from investment income, did not have a movement of principal of a Farm Management Deposit and did not deduct TFN withholding tax from a repayment of a Farm Management Deposit where the investor did not quote a TFN or an ABN and the investment body is lodging a

Annual investment income report specification V 8.0 Edition 2 – June 2008lxix

NIL-Return, this field should be set to ‘N’. In all other cases, this field should be set to 'S' to indicate that the AIIR is in ‘standard’ format. (See Sections 5 and 11 for more information about lodging NIL-Returns.)NOTE: Data suppliers currently reporting this indicator in character position 800 can continue to do so until their next system update or a new version of the reporting specification is issued.

Software record

7.51 Record identifier – must be set to SOFTWARE.

7.52 Software product type – the registered name and version number (if applicable) of the software product used to compile the report. If the product is not commercially available but has been developed in-house, set this field to INHOUSE. The remaining 73 characters may be used to report the name and version number of the INHOUSE software if applicable.

Investment account data record

The investment account data record contains account identity details and amounts paid or credited to or withheld from the account. An investment account may be held by one or more investors who are the recipients of the income.

7.53 Record identifier – must be set to DACCOUNT.

7.54 Sequence number of the DACCOUNT record in the AIIR – the sequence number of the DACCOUNT record in the AIIR. This number will assist in identifying Investment account data records with errors and in linking corrected Investment account data records to original Investment account data records.

For example, if the DACCOUNT record is the 20th DACCOUNT record after the IDENTITY record in the AIIR, the sequence number should be set to '00000020'.

Where the Type of report = A (original AIIR) or R (replacement AIIR), the sequence number of the DACCOUNT record should be the sequence number of the record in the current AIIR.

Where the Type of report = C (AIIR containing corrected records), the sequence number of the corrected DACCOUNT record should be the sequence number of the DACCOUNT record in the original AIIR.

7.55 Investment reference number - the account number or other investment reference number or code that appears on the investment account statement and by which the investor(s) can recognise their investment.

The Tax Office will make reference to this number or code when contacting the investor about the account.

7.56 Account reference number – any other number or code, other than the Investment reference number, that the investment body uses to identify the investment account in its computer system. This could be a code that identifies the type of investment or the type of account.

7.57 BSB number – if an investment body has a BSB number or uses BSB numbers to identify its branches and requires a BSB number to locate a client’s account in its

Annual investment income report specification V 8.0 Edition 2 – June 2008lxx

system, then it must report the applicable BSB number in this field. If the investment body does not have a BSB number or does not use BSB numbers to locate clients’ accounts, then zero fill this field.

7.58 Branch location – if the investment body does not have a BSB, report the location of the investment body or investment body branch where the investment account is held.

If an investment body does not have a code for the location, then provide the postcode of the branch location. Where there is more than one branch office of the investment body located in the same postcode area, preface the postcode by the street address of the branch office.

For example, if there are two branch offices located in the postcode area of 2000; one at 1250 George Street, the other at 1187 Pitt Street, then the Branch location field should contain 1250 GEORGE ST 2000 or 1187 PITT ST 2000.

7.59 Account name – the full name of the investment account.

7.60 Number of investors in the account – the number of investors in receipt of the income from the investment account.

Example 1 ¾ there are two investors linked to an investment account for Fred and Mary Williams. They are the only investors receiving income from this account. In this case report Number of investors = 02.

Example 2 ¾ there are three investors linked to an investment account for the Bartle Family Investments (an informal arrangement of three family individuals) and apparently receiving income from the account. However, the investment body has recorded details for only two of these investors. In this case report Number of investors in the account = 03 and Number of investor records provided = 02).

If the number of investors in receipt of the income is not known, set this field to the Number of investor records provided for this account.

The Number of investors in the account must be greater than or equal to the Number of investor records provided.

If Type of investment = FMD the Number of investors in the account must = 1.

7.61 Number of investor records provided – the number of Investor data records provided for this investment account.

Number of investor records provided must equal the number of Investor data records actually provided for this account.

If Type of investment = FMD the Number of investor records provided must = 1.

7.62 Date of payment – the date the investment income was paid or credited to the investment account or in the case of a UTD, the date the investor was entitled to the income. Where payment amounts are aggregated for the year and reported as a single payment, the report the Date of payment as 3006CCYY.

Where multiple interest payments are paid or credited to the investment account during the financial year, aggregate these payments and report as one payment with the Date of payment set to 3006CCYY, except where the investment body is reporting in accordance with a SAP.

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For example ¾ where 12 separate interest payments are paid or credited to an investment account during the period 01 July 2007 to 30 June 2008, aggregate the interest amounts and report as one amount in one Investment Account data record report the Date of payment as 30062008.

Where an investment body is operating on a SAP and making payments to investors operating on the same SAP and reporting in accordance with its own SAP, the actual date of payment of each payment must be reported.

Where a Unit Trust makes four quarterly distributions (September, December, March and June) during the financial year, aggregate the four amounts to which the investor is entitled at 30 June and report in one record with the Date of payment set to 30 June, even though the June distribution may not actually be sent to the investor until sometime in the next financial year.

This requirement does not apply to dividend payments made by companies. For dividend payments, report the actual date of payment.

7.63 Type of investment –type of investment as described in Section 202D(1) ITAA1936 below. Use item numbers 1-7 to indicate the type of investment reported.

For example, where the Type of investment reported is an Interest bearing account with a

financial institution, report ‘1’ in this field. where the Type of investment reported is Shares in a public company, report

‘6’ in this field. where the Type of investment reported is a Farm Management Deposit with a

financial institution, report ‘2’ in this field.

Managed investment trusts that are unit trusts and reporting fund payment amounts and tax withheld amounts for non-resident investors under subdivision 12-H and as part of a unit trust distribution should report ‘5’ in the Type of investment field.

Managed investment trusts that fall outside Section 202D(1) ITAA 1936 and are reporting fund payment amounts and tax withheld amounts for non residents under subdivision 12-H should report ‘0’ in the Type of investment field.

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Section 202D(1) ITAA1936

Item Investment Investor Investment body

1 Interest bearing account with a financial institution

The person in whose name the account is held.

Financial institution

2 Interest bearing deposit (other than a deposit to the credit of an account) with a financial institution.

The person in whose name the deposit is held.

Financial institution

3 Loan of money to a government body or to a body corporate (other than a deposit to the credit of an account referred to in item 1, a deposit to which item 2 applies or a loan made in the ordinary course of the business of providing business or consumer finance by a person who carries on that business.)

The person who has made the loan

Body corporate or government body

4 Deposit of money with a solicitor for the purpose of:(a) being invested by the solicitor; or(b) being lent under an agreement to be arranged by or on behalf of the solicitor

The person who has deposited the money with the solicitor

Solicitor

5 Units in a unit trust The person in whose name the units are held.

The manager of the unit trust

6 Shares in a public company The shareholder The company7 An investment related betting

chanceThe betting investor. The betting investment

body

7.64 Type of payment – identifies the type of payment paid or credited to the investment account. This field must contain one of the following values:

DIS ¾ Interest on deferred interest securities onlyFMD ¾ Interest on Farm Management Deposits onlyTDP ¾ Interest on term deposits onlyINT ¾ Interest on all other interest bearing investmentsIRB ¾ Cash or non-cash payment from investment related betting chanceDIV ¾ Dividends (franked, unfranked and franking credits)UTD ¾ Unit trust distributions including managed investment trust fund

payments made to non residents and amounts withheld under subdivision 12-H.

FSI ¾ Foreign source investment income that is not part of a UTD

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7.65 Term of investment – (Deferred interest securities only) the term of the investment in years. For example, if the term of the investment is 24 months, report ‘02’ in this field. This field must be set to zeros (00) for all other types of payments. (See the notes on page 39.)

If Term of investment field is greater than zero (00) then Type of payment field must be equal to DIS.

Reporting amounts.

All amount fields are 12 character numeric fields. Valid values are 0-9. All amounts are to be reported in cents (Australian).Negative amounts should not be reported.Do not space fill amount fields.An amount of $500.00 should be reported as 000000050000.An amount of $0.00 should be reported as 000000000000 and not as spaces.

7.66 TFN withholding tax deducted – the total amount of TFN withholding tax deducted from the income paid or credited to the investment account, that is, the gross amount of TFN withholding tax deducted before any tax is refunded.

This is a 12 character numeric field and the amount must be reported in cents (Australian). Do not space fill this field.

7.67 TFN withholding tax refunded – the total amount of TFN withholding tax, refunded by the investment body to the investment account during the financial year, that has been offset against TFN withholding tax remittances to the Commissioner of Taxation.

Example - Where the TFN withholding tax deducted from the investment income is $1000.00, and the TFN withholding tax refunded is $600.00, report the TFN withholding tax deducted as 000000100000 and the TFN withholding tax refunded as 000000060000.

This is a 12 character numeric field and the amount must be reported in cents (Australian). Do not space fill this field

If the TFN withholding tax refunded is greater than zero (0) the TFN withholding tax deducted must be greater than or equal to the TFN withholding tax refunded.

Do not report refunds made in respect of an earlier financial year in the current year report. Similarly, do not report refunded amounts not subsequently offset (where the amount refunded was recovered directly from the Tax Office).

If an investment body is unable to report TFN withholding tax deducted and TFN withholding tax refunded amounts as specified then report the net amount of TFN withholding tax deducted in the TFN withholding tax deducted field and set the TFN withholding tax refunded field to zero.

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7.68 Non-resident withholding amount deducted – the total non-resident withholding amount deducted under subdivision 12-F of Schedule 1 of the Tax Administration Act 1953 from interest and dividend income or interest and dividend components of a UTD paid or credited to the investment account. This is the gross amount withheld before any amount is refunded.


7.69 Non-resident withholding amount refunded – the total non-resident withholding amount refunded, by the investment body to the investment account during the financial year that has been offset against non-resident withholding amount remittances to the Commissioner of Taxation.

Example ¾ If the Non-resident withholding amount deducted from the investment income is $2,000.00 and the Non-resident withholding amount refunded is $800.00 report the Non-resident withholding amount deducted as 000000200000 and the Non-resident withholding amount refunded as 000000080000.


If Non-resident withholding amount refunded is greater than zero then Non-resident withholding amount deducted must be greater than or equal to Non-resident withholding amount refunded.

Do not report refunds made in respect of an earlier financial year in the current year report. Similarly, do not report refunded amounts not subsequently offset (where the amount refunded was recovered directly from the Tax Office).

If an investment body is unable to report the Non-resident withholding amount deducted and the Non-resident withholding amount refunded as specified, then the net non-resident withholding amount deducted must be reported in the Non-resident withholding amount deducted field and the Non-resident withholding amount refunded field must be set to zero.

7.70 Cash or non-cash value of an Investment related betting chance prize – the full cash or non-cash value of an investment related betting chance or lottery prize paid or credited to the investment account during the financial year.

If the Cash or non-cash value of an Investment related betting chance prize is greater than zero (0) then the Type of payment must be IRB.

7.71 Interest – the gross amount of Australian source interest paid or credited to the investment account during the financial year. Do not report the net amount of interest after withholding tax has been deducted.

If the Interest amount is greater than zero (0) then the Type of payment must be DIS, TDP, INT, UTD or FMD.

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Reporting of dividend amounts

Do NOT report dividends paid under a demerger unless the head entity of the demerger group elected under subsection 44(2) of the ITAA 1936 that those dividends will be treated as assessable dividends.

7.72 Unfranked dividends not declared to be conduit foreign income – the amount of unfranked dividends not declared to be conduit foreign income paid or credited to the investment account during the financial year.

If the Unfranked dividends not declared to be conduit foreign income is greater than zero (0) then the Type of payment must be DIV or UTD.

7.73 Unfranked dividends declared to be conduit foreign income – the amount of unfranked dividends declared to be conduit foreign income paid or credited to the investment account during the financial year.

If the Unfranked dividends declared to be conduit foreign income is greater than zero (0) then the Type of payment field must be DIV or UTD.

7.74 Franked dividends – the amount of franked dividends paid or credited to the investment account during the financial year.

NOTE: At the company tax rate of 30 cents, $100.00 of assessable dividend income would normally be made up of $70.00 franked dividends and $30.00 franking credit.

If the Franked dividend is greater than zero (0) then the Type of payment must be DIV or UTD.

If the Franked dividend is greater than zero (0) then the Franking credit must be greater than zero (0).

7.75 Franking credit – the total amount of franking credit allowed on the dividend payment. If the dividend payment is completely unfranked, this field must be set to zero.

If the Franking credit is greater than zero (0) then the Type of payment must be DIV or UTD.

If the Franking credit is greater than zero (0) then the Franked dividend must be greater than zero (0).

7.76 Other taxable Australian income component of UTD – the amount of any other Australian source taxable income other than interest, unfranked dividends, franked dividends, franking credits and capital gains (which are all reported separately) included in the income distributed to the investment account.

If the Other taxable Australian income component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.77 Non-primary production income from UTD –the sum of the amounts reported in the Interest, Unfranked dividends not declared to be CFI, Unfranked dividends declared to be CFI, Franked dividends, Franking credit and Other taxable Australian income fields (less the amount reported in the Other trust deductions not included elsewhere field).

If the Non-primary production income component of UTD is greater than zero (0) then the Type of payment must be UTD.

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7.78 Other deductions relating to distributions from trust – allowable deductions incurred by the unit holder that are payable from the investment account to the trust out of the trust distribution.

If the Other deductions relating to distributions from trust are greater than zero (0) then the Type of payment must be UTD.

7.79 Discounted capital gain component of UTD – the discounted part of the Australian and foreign source capital gain that is included in the share of net income distributed to the investment account.

If the Discounted capital gains component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.80 Indexed capital gain component of UTD – the part of the Australian and foreign source capital gain calculated under the indexation method that is included in the share of net income distributed to the investment account. .

If the Indexed capital gain component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.81 Other capital gain component of UTD – the part of the Australian and foreign source capital gain where the indexation or discount methods have not been applied that is included in the share of net income distributed to the investment account.

If the Other capital gain component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.82 CGT concession amount – the non-assessable CGT discount amount of the Australian and foreign source capital gain included in the share of the net income distributed to the investment account. It also includes the amount of capital loss or net capital loss applied by the trust to reduce capital gains made that is reflected in the payment.

If the CGT concession amount is greater than zero (0) then the Type of payment must be UTD.

7.83 Net capital gain component of UTD – the net amount of income from Australian and foreign sources subject to capital gains tax and included in the distribution to the investment account. This amount is the sum of Discounted capital gain component of UTD, Indexed capital gain component of UTD and Other capital gain component of UTD.

If the Net capital gain component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.84 Total current year capital gains component of UTD – the total amount of income from Australian and foreign sources subject to capital gains tax and included in the distribution to the investment account. This amount is the sum of Discounted capital gain component of UTD (grossed up assessable amount), Indexed capital gain

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component of UTD and Other capital gain component of UTD. Do not include CGT concession amount.

If the Total current year capital gains component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.85 Taxable foreign capital gain component of UTD – foreign capital gain component that is deemed to be foreign income under subsection 160AE(2) of the ITAA 1936 that is included in the distribution to the investor. If the Taxable foreign capital gains component of UTD is greater than zero (0)

then the Type of payment must be UTD. Although Australian and foreign source capital gains components have been

included in the Discounted capital gain component of UTD, Indexed capital gain component of UTD and Other capital gain component of UTD fields above, which correspond with the amounts declared at the capital gains label on the income tax return and with the amounts shown on the standard trust distribution statement for managed funds, there is a requirement to identify the Taxable foreign capital gain component of UTD separately.

7.86 Assessable foreign source income (UTD component or other payment) – the total amount of assessable foreign source income (excluding income subject to capital gains tax) paid or credited to the investment account.

If the income is part of unit trust distribution paid or credited to the investment account, report the Type of payment as UTD.

If the income is foreign source investment income (such as interest or dividends from an overseas company), that is paid or credited directly to the investment account and not indirectly as part of a unit trust distribution, report the amount in this field and report Type of payment as FSI.

If the Assessable foreign source income (UTD component or other payment) is greater than zero (0) then the Type of payment must be UTD or FSI.

7.87 Other net foreign source income component of UTD – the total amount of other net foreign source income (excluding income subject to capital gains tax) included in the distribution to the investment account.

If the Other net foreign source income component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.88 Foreign tax credits on UTD or other payment – the amount of tax paid on the foreign source income to overseas tax authorities.

If the Foreign tax credits on UTD or other payment are greater than zero (0) then the Type of payment must be:UTD - for foreign tax credits on a unit trust distribution, orFSI - for foreign tax credits on foreign source investment income that is not part of a unit trust distribution.

7.89 Australian franking credits from a New Zealand company (UTD component or other payment) – the amount of Australian franking credits the investment account has received from a New Zealand company.

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If the franking credits are part of a unit trust distribution, report the Type of payment as UTD.

If the franking credits are part of a direct dividend payment and not part of a unit trust distribution, report the Type of payment as FSI.

If the Australian franking credits from a New Zealand company are greater than zero (0) then the Type of payment must be UTD or FSI.

7.90 Tax-exempted component of UTD – the total amount of tax-exempted income included in the distribution paid or credited to the investment account.

If the Tax-exempted component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.91 Tax-free component of UTD – the total amount of tax-free income included in the distribution paid or credited to the investment account.

If the Tax-free component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.92 Tax-deferred component of UTD – the total amount of tax-deferred income included in the distribution paid or credited to the investment account.

If the Tax-deferred component of UTD is greater than zero (0) then the Type of payment must be UTD.

7.93 Other trust deductions not included elsewhere – the amount of expenses incurred by the trust that do not directly attach to any specific income item (for example, administrations costs) but are allowable deductions in the calculation of the net income of the trust. If the Other trust deductions not included elsewhere is greater than zero (0)

then the Type of payment must be UTD.

7.94 Credit for amounts withheld from UTD under foreign resident withholding – the amount of tax withheld from trust income because of the operation of foreign resident withholding for the following activities: for promoting or organising casino gaming junket arrangements for entertainment and sports activities under contracts for the construction, installation and upgrading of buildings,

plant and fixtures and for associated activities.

If the Amount withheld from UTD under foreign resident withholding is greater than zero (0) then the Type of payment must be UTD.

7.95 Credit for Tax paid by trustee on UTD – the amount of tax already paid to the Tax Office by the trust trustee on the trust income. If the Tax paid by trustee on UTD is greater than zero (0) then the Type of

payment must be UTD.

7.96 Non-Resident beneficiary ss98(3) assessable amount – the assessable amount under subsection 98(3) of the ITAA 1936 if a trustee is assessable on behalf of a

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non-resident beneficiary (other than a trustee beneficiary) on a share of the net income of the trust.

If the Non-Resident beneficiary ss98(3) assessable amount is greater than zero (0) then the Type of payment must be UTD.

7.97 Non-Resident beneficiary ss98(4) assessable amount – the assessable amount under subsection 98(4) of the ITAA 1936 if a trustee is assessable on behalf of a non-resident trustee beneficiary (a beneficiary in the capacity of a trustee of another trust estate) on a share of the net income of the trust.

If the Non-Resident beneficiary ss98(4) assessable amount is greater than zero (0) then the Type of payment must be UTD.

7.98 Interposed entity name – the full name of the interposed entity where an interposed entity arrangement exists (See pages 34–35 for more information about reporting interposed entity details). If no interposed entity arrangement exists, this field must be space filled.

7.99 Interposed entity TFN or ABN – the Tax File Number or the Australian business number of the interposed entity. If no interposed entity relationship exists, this field must be zero filled.

7.100 Managed investment trust fund payments - fund payments from a managed investment trust paid directly or indirectly via an intermediary to a non resident. All fund payments as determined under Sub-Division 12-H in Schedule 1 of the TAA 1953 must be shown here.

7.101 Amounts withheld from managed investment trust fund payments - tax withheld from fund payments from a managed investment trust paid to the Tax Office.

Non resident withholding amount deducted (7.68), foreign resident withholding (7.94) and trustee tax (7.95) should not be shown here.

Reporters who do not have an obligation to report these two new amounts can space fill these two fields and the remaining filler field until a new version of the specification is released.

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Farm Management Deposit account data record

This record contains details about movements of principal of FMD

7.102 Record identifier – must be set to DFMDACCT.

7.103 Sequence number of DFMDACCT record in the AIIR - the sequence number of the DFMDACCT record in the AIIR. For example, if the DFMDACCT is the 39th DFMDACCT record following the IDENTITY record, then set this field to '00000039'.This number will assist in the location and notification of errors identified in processing and in linking of corrected Farm Management Deposit account records with original Farm Management Deposit account records.

Where the Type of report = A (original AIIR) or R (replacement AIIR), the sequence number of the DFMDACCT record should be its sequence number in the current AIIR.

Where the Type of report = C (AIIR containing corrected records), the sequence number of the corrected DFMDACCT record should be its sequence number in the original AIIR.

7.104 Amount of deposit – the amount of a new deposit paid or credited to the Farm Management Deposit account.

This is a 12 character amount field and the amount must be reported in cents (Australian).Example ¾ an amount of $5000.00 would be reported as 000000500000.

This field must not be used to report deposits that are ‘transferred in’. A deposit that is transferred in should be reported in the Amount of transfer in field.

Where multiple deposits are made during a financial year, a separate record is required for each deposit.

The sum of the interest payments made on the deposit during a financial year must be reported in the Interest field in an accompanying DACCOUNT record where the Type of payment = FMD. A payment of interest on an FMD should NOT be reported as new Farm Management Deposit in a DFMDACCT record. There are upper and lower limits on the size of deposit that can be classed as a Farm Management Deposit.

7.105 Date of deposit – the date the deposit was made.

7.106 Total amount of repayment – the total amount of all repayments made in the financial year.

This is a 12 character numeric field and the amount must be reported in cents (Australian).Example ¾ an amount of $5000.00 would be reported as 000000500000.

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Where multiple re-payments are made to a depositor during the course of the financial year, these transactions are to be aggregated and reported as one re-payment amount.

7.107 Amount of transfer in – the amount transferred in from a Farm Management Deposit previously held by another investment body.

This is a 12 character numeric field and the amount must be reported in cents (Australian). Do not space fill this field.Example ¾ an amount of $5000.00 would be reported as 000000500000.‘Transferred in’ amounts should NOT be reported as deposits.

7.108 Date of transfer in – the date the deposit was transferred in to the investment body.

7.109 Amount of transfer out – the amount of Farm Management Deposit principal transferred out to another investment body as a Farm Management Deposit.

This is a 12 character numeric field and the amount must be reported in cents (Australian).Example ¾ an amount of $5000.00 would be reported as 000000500000.‘Transferred out’ amounts should NOT be reported as repayments.

7.110 Date of transfer out – the date the deposit was transferred out of the investment body.

7.111 Date of original deposit – the date of the original deposit.

Where a deposit is transferred in from another financial institution this date will be the date that the deposit was first made with a financial institution or, in the case of Income Equalisation Deposits, the date when the original deposit was made with the Department of Agriculture, Fisheries and Forestry Australia (formerly the Department of Primary Industries and Energy).

7.112 TFN withholding tax deducted from re-payments in financial year – the total amount of TFN withholding tax deducted from re-payments made during the financial year where a TFN or ABN has not been quoted.

This is a 12 character numeric field and the amount reported in cents (Australian). Do not space fill this field.Example ¾ an amount of $2000.00 would be reported as 000000200000.


An investment account may be held by one or more investors. Provide one Investor data record for each investor who is a holder of the investment account and a recipient of the income from the investment. Do not provide an Investor data record for a person who is only a signatory to the account and not a recipient of the investment income.

7.113 Record identifier – must be set to DINVESTOR.

7.114 Sequence number of DINVESTOR record in the account – the sequence number of an Investor data record following an Investment account data record in the AIIR.This sequence number relates to the position of the Investor data record in the file

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and not to the position of the investor record in the investment body’s system.For example, if an investment body has four investors listed in their system and reports only the second and the fourth of the listed investors, the sequence numbers of the two reported investor records would be '01' and '02' respectively.This sequence number will assist in identifying records with errors and in the linking of corrected Investor data records with original Investor data records.

NOTE: Where corrected records are reported, the DACCOUNT record and all the associated DINVESTOR records must be reported.

7.115 Customer reference number – if a separate number or code is used to identify each investor in an account, for example in a joint account, report that number or code in this field.

The Tax Office will use this number or code and the Investment reference number when advising the investment body of data problems (including incorrect or invalid TFN and ABN quotations) at investor level.

7.116 Investor entity type – identifies the type of investor holding the account.This field must be set to one of the following codes:

Code Description ConditionI Individual The investor is an individual person. For example,

Fred James Smith or Helen Sarah Bowles.

An account may be held by one or more individual persons. Include an Investor data record with Investor entity type = I for each individual investor in the account.

D Deceased individual The investor is an individual person who has died during the reporting period.

C Corporation The investor is a public or private company or an incorporated organisation. For example,ABC Limited, Fred Smith Motors Pty Ltd.

Joint investment accounts held by two or more companies are usually formal partnership arrangements (joint ventures) and should quote the partnership TFN or ABN of the joint venture rather than the separate company TFNs or ABNs.See notes on reporting corporate accounts on page 47.

P Partnership The investor is a formal partnership (a formal partnership arrangement exists, the entity has a partnership TFN or ABN and is required to lodge a partnership tax return).See notes on reporting of partnership accounts on page 46.

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Code Description ConditionT Trust The investor is a formal trust (the entity has a trust

TFN or ABN and is required to lodge a trust tax return).See notes on reporting of trusts on pages 40 to 45.

S Superannuation fund

The investor is a superannuation fund (it has a fund TFN or ABN and is required to lodge a Fund return each financial year). Inclusion of the words 'Superannuation fund' or 'Super fund' in the account name would generally indicate that the investor was a superannuation fund.See notes on reporting of superannuation fund accounts on page 47.

G Government organisation

The investor is a government organisation.See notes on reporting of Government organisation accounts on page 47.

O Other non-individual The investor is an unincorporated organisation or a non-individual entity for which the investor entity type cannot be determined.See notes on reporting other non-individual accounts on page 48.

Investor entity type must be set to I, D, C, P, T, S, G or O.

If Type of investment = FMD then the Investor entity type must be I or D.

Where an account is held by one non-individual investor and the Investor entity type = C, P, T, S, G or O thenThe number of investors in the account should be reported as ‘01’, and Only one non-individual investor record should be provided.

DO NOT report individual persons as the investors in an account held by a non-individual entity.

DO NOT report dates of birth in non-individual investor records.

7.117 Investor Tax File Number – the TFN quoted by the investor or an appropriate TFN exemption code must be reported in this field.

If the investor does not quote a TFN or claim an exemption from quoting, then this field must be zero filled. Where an investor quotes an ABN and does not quote a TFN, this field must be zero filled.

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TFNs currently contain 8 or 9 numeric characters. Any 8 or 9 character value quoted as a TFN should be reported in this field. Use of the TFN algorithm will reduce the number of invalid TFNs quoted. This in turn will reduce the number of invalid TFN letters sent to investors, the number of investors required to re-quote TFNs to the investment bodies and the number of investors deemed not to have quoted by the Tax Office.

If the number quoted contains 11 numeric characters and the first character is non-zero, the number may be an ABN. (See 7.118 below).

Where an investor has quoted a TFN or claimed an exemption from quoting and the investment body has recorded the investor’s TFN with their client details and on this basis, has not deducted withholding tax from investment income paid to any of the investor's accounts, the investment body must ensure that when reporting details for these accounts, the investor’s TFN or exemption code is reported in the Investor data records that follow the Investment account data records for these accounts.

To date, many of the instances where income above the threshold and no TFN withholding tax has been reported in the Investment account data records and no TFNs or exemption codes have been reported in the associated Investor data records, have been found to result from a failure to link the quoted TFN or exemption codes to the account records.

It should be noted that Regulation 57 ITR 1936 relating to the issue and use of Investment body remitter numbers was repealed with effect 18 March 2004. These numbers should no longer be quoted in the place of tax file numbers by interposed entities, in connection with investments made with a secondary investment body where another investor is entitled to receive all or part of the income from the investment, as described in Section 202DDA(2)(b) ITAA 1936. Interposed entities that have quoted an Investment body remitter number in connection with an existing investment should contact the secondary investment body and ask to have this number removed from their account and quote their ABN instead.

In circumstances where an investor is not required to quote a TFN or ABN or does not quote a TFN or ABN nor claim an exemption from quoting, one of the following codes must be reported in place of the TFN:

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TFN code Description

000000000 If the investor does not quote a TFN or claim an exemption from quoting, then this field must be zero filled. Where an investor quotes an ABN and does not quote a TFN, this field must be zero filled.

333333333 Investor is under sixteen - where the investor is a child who was under the age of sixteen on the 1 January preceding the payment and the income from the investment is less than $420 annually and the investor does not quote a TFN, the code 333333333 must be used.In this case, the investor's date of birth must be supplied.This exemption code does not apply to public company share investments.This exemption code should not be used for non-individual investors.

444444441 Investor is a pensioner - where the investor is the recipient of a Centrelink age or disability support pension or a pension under the Veterans' Entitlements Act of 1986, an exemption from quoting a TFN may be claimed. In this case, the code 444444441 must be used. The investor must notify the investment body of their full name and pension entitlement.This exemption code should not be used for non-individual investors.

444444442 Investor is a recipient of another eligible Centrelink pension or benefit - where the investor is the recipient of another eligible Centrelink pension such as a wife's, carer's, special needs, widow's B pension, parenting payment or special benefit an exemption from quoting a TFN may be claimed. In this case the code 444444442 must be used. The investor must notify the investment body of their full name and pension entitlement. New Start Allowance or Sickness Allowance, etc. are not eligible benefits for exemption purposes.This exemption code should not be used for non-individual investors.

555555555 Investor is an entity that is not required to lodge an income tax return - the investor is an entity that does not have a TFN and is exempted from lodging an income tax return under Section 161 of ITAA1936. In this case the code 555555555 must be used.An entity, for the purpose of a Part VA investment and defined in Section 202A of ITAA1936 means a body corporate or an unincorporated association, but does not include a natural person or a partnership. Examples of such entities would be charitable, social and other non-profit organisations, societies and clubs and non-profit companies with taxable incomes below the relevant threshold. These entities are required to notify the investment body of their full name, address and reason for their exempt status.This exemption code should NOT be used for individual investors who do not meet any of the conditions that would require them to lodge an income tax return.

666666666 Investor is in the business of providing business or consumer finance - the investor is in the business of providing business or consumer finance and is receiving the income from business or consumer finance provided to a borrower. An example of this type of investor would be a bank receiving interest on a loan that it made in the course of providing business or consumer finance to a borrower.

777777777 Investor is a Norfolk Island resident - the investor is a resident of Norfolk Island and the investment income is exempt from Australian tax.

888888888 Investor is a Non-resident - the investor is a person who is not a resident of Australia.

987654321 Alphabetic characters in quoted TFN - where an investor has quoted a TFN that contains alpha characters that cannot be entered into the investment body's system, or contains more than 9 characters and is not an ABN, the code 987654321 must be reported in place of the quoted TFN.(See 7.118 below for information about reporting an ABN).

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7.118 Investor Australian business number – where the investor has quoted their ABN, it must be reported in this field.

An ABN may be quoted as an alternative to a TFN where the investment is related to the investor's business.

An ABN contains 11 numeric characters and the first character is always non-zero.Where the investor does not quote an ABN this field must be zero filled.

Use of the ABN algorithm to validate quoted ABNs will help reduce the number of invalid ABNs quoted. This in turn will reduce the number of invalid ABN letters sent to investors, the number of ABNs re-quoted to investment bodies and the number of investors deemed not to have quoted.

The ABN algorithm can be found on the Tax Office website at www.ato.gov.au by searching for 'ABN format'.

7.119 Non-resident investor tax identification number (TIN) – where the investor is a non-resident and quotes a TIN from their country of residence for tax purposes, report this identifier in this field. Unless the investor quotes an Australian TFN, the non-resident exemption code of 888888888 should still be reported in the TFN field.If the investor is a resident or the investor is a non-resident who does not provide a TIN, space fill this field.

7.120 Individual investor surname – this field is mandatory where the investor is an individual (that is, not a company, partnership, trust or other non-individual entity) and must contain the investor’s surname.

Where the investor is a non-individual entity this field must be space filled.

If Type of investor = I or D then the Investor surname must be present.If Type of investor = C, P, T, S, G or O then the Investor surname field must be space filled.

7.121 Individual investor first given name – where the investor is an individual (that is not a company, partnership, trust or other non-individual entity) this field must contain the investor’s first given name. If a first given name has not been recorded, then the investor’s first initial must be provided. If a first initial has not been recorded or the investor claims not to have a first given name, then space fill this field.

Where the investor is a non-individual entity this field must be space filled.

If Type of investor = I or D then First given name field must be present.If Type of investor = C, P, T, S, G or O then First given name field must be space filled.

7.122 Individual investor second given name – where the investor is an individual (that is, not a company, partnership, trust or other non-individual entity) this field must contain the investor’s second given name. If the second given name is not stored, the individual’s second initial must be provided.

If the investor does not have a second given name or the account is held by a non-individual entity, this field must be left blank.

Where the investor has more than two given names, the third and subsequent given names or initials are not to be provided.

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7.123 Individual investor date of birth – (individual investors only). This field is mandatory for those investors who are children under the age of 16 years and claiming the $420 TFN withholding tax threshold. For other individual investors, the field is conditional. Investment bodies that have captured this information are to provide it to assist the Tax Office to correctly identity individual investors. If only a year of birth has been captured, report the year with the day and month zero filled.

For example ¾ year of birth 1956 report as 00001956.

This field must be zero filled for non-individual investors and for those individuals 16 years of age and over where the date is not available.

7.124 Sex – for individual investors, this field must contain one of the following codes:

M ¾ maleF ¾ femaleU ¾ not known

For non-individual investors, this field must be space filled.

If Type of investor = I or D then Sex field must = M or F or U.

7.125 Non-individual investor name – this field is mandatory where the investor is not an individual (that is, a company, partnership, trust or other non-individual entity). It must contain the full name of the non-individual entity.

For individual investors this field must be space filled.

If Type of investor = C, P, T, G, S or O then the Non-individual investor name must be present.If Type of investor = I or D then the Non-individual investor name must be space unless a name string such as, ‘The late John Smith’ is reported in this field instead of in the surname and given name fields.

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For more information about reporting address details, refer to pages 31-33.

7.126 Australian address (lines 1 and 2) – the Australian residential address of the individual investor or the Australian business or postal address of the non-individual investor. It may not be necessary to use both lines. If the second line is not used then space fill this field. DO NOT include suburb/town/city or postcode in these fields. DO NOT report overseas address details in this field.

7.127 Australian suburb, town or city – the suburb, town or city of the Australian address of the investor. DO NOT report overseas address details in this field.

7.128 Australian state or territory – the state or territory of the Australian address of the investor. The field must be set to one of the codes shown on page 32. DO NOT report overseas address details in this field. When address details are reported in the overseas address fields and no

Australian address details are provided, space fill this field. DO NOT report ‘OTH’ in this field.

7.129 Australian postcode – the postcode for the Australian address of the investor. A valid postcode should be reported. If the postcode is not known, then the postcode field must be zero filled. DO NOT report overseas address details in this field. When address details are reported in the overseas address fields and no

Australian address details are provided, zero fill this field. DO NOT report ‘9999’ in this field when no other Australian address details

are reported or where address details are reported in the overseas address fields.

7.130 Date of change of residency status from resident to non-resident – the date the residency status of the investor changed from resident to non-resident.

7.131 Overseas address (lines 1 and 2) – the overseas residential address of the individual non-resident investor or the overseas business or postal address of the non-resident non-individual investor. It may not be necessary to use both lines. If the second line is not used then space fill this field. DO NOT include locality/town/city or postal code in these fields.

7.132 Overseas locality, town or city – the locality, town or city of the overseas address of the non-resident investor.

7.133 Overseas state or province – the state or province of the overseas address of the non-resident investor. DO NOT report ‘OTH’ in this field.

7.134 Overseas postal code – the postal code of the overseas address of the non-resident investor. If the postal code is not known then space fill this field. DO NOT report ‘9999’ in this field unless overseas address details are

provided and this is the correct postal code for the address provided.

7.135 Overseas country – the country of the overseas address of the non-resident investor.

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7.136 Non-resident investor overseas country code – this is the country code for the overseas country address of the non-resident investor. This field is mandatory for non-resident investors.

Where a payment is made to a non-resident, the code applicable to the non-resident investor’s country of residence must be provided even if a non-resident withholding amount has not been deducted. A full list of country codes is available on the Tax Office website at www.ato.gov.au/large/content.asp?doc=/content/47185.htmIf the non-resident investor changes their overseas country of residence during the financial year, report the most recent country and country code.

If the Investor TFN = 888888888 or the Non-resident tax withheld is greater than zero, then a Non-resident country code must be provided.

Where non-resident tax is withheld in error on a resident’s account, a Non-resident country code of OTH can be used to satisfy this edit.

Change in residency status during year

Reporting two sets of DACCOUNT and DINVESTOR records for the accountWhere a resident investor becomes a non-resident or a non-resident investor becomes a resident during the financial year, ideal reporting would be to provide two sets of DACCOUNT and DINVESTOR records for the account: one set for the period the investor was a resident, and one set for the period the investor was a non-resident The date of change of residency status from resident to non-resident or from non-resident to resident should be included in the appropriate DINVESTOR record, if this information is available.

Reporting one set of DACCOUNT and DINVESTOR records for the account If a non-resident investor becomes a resident during the year, report the investor as a

resident. Report the investor’s Australian address in the Australian address fields. Include the Date of change of residency status from non-resident to resident, if this information is available. If the non-resident’s previous overseas address is still available, report this in the overseas address fields. Report any non-resident withholding amount deducted from or refunded to the account while the investor was a non-resident. If the investor’s previous overseas address is not available, report ‘OTH’ in the Non-resident investor overseas country code field.

If a resident investor becomes a non-resident during the year, report the investor as a non-resident. Report the investor’s overseas address in the overseas address fields. Include the Date of change of residency status from resident to non-resident, if this information is available. If an Australian address is held for the investor, report this address in the Australian address fields. Report any TFN withholding tax deducted from or refunded to the account while the investor was a resident.

7.137 Non-resident investor country of residence for tax purposes – contains the non-resident investor’s country of residence for tax purposes. Generally, this will be the country in which the investor is residing but this is not always the case.

7.138 Date of change of residency status from non-resident to resident – the date the investor’s residency status changed from non-resident to resident.

Annual investment income report specification V 8.0 Edition 2 – June 2008xc

http://www.ato.gov.au/large/content.asp?doc=/content/47185.htm

7.139 Investor’s daytime contact telephone number – the investor’s daytime contact telephone number. If the investment body has recorded a daytime contact telephone number for the investor, it should be reported in this field.

This number provided must be in the format:

area code followed by telephone number (eg, 02s6216s1805), or

a mobile phone number (eg, 0412s123s 456) where s = space.

7.140 Record identifier – must be set to FILE-TOTAL.

A File total record must be provided as the last record on the file.

7.141 Count of all records in the file – the count of all records on the file includes: Three Supplier data records, Investment body identity record(s), Software record(s), Investment account data records, FMD account data records, Investor data records, and File-total record.

Count of all records in the file must be equal to the sum of all records in the data file.

7.142 Count of IDENTITY records in the file – the count of all Investment body identity records in the file. This should equal the number of AIIR included in the file.

7.143 Count of DACCOUNT records in the file – the count of all Investment account data records in the file.

7.144 Count of DFMDACCT records in the file – the count of all Farm Management Deposit account data records in the file.

7.145 Count of DINVESTOR records in the file – the count of all Investor data records in the file.

Annual investment income report specification V 8.0 Edition 2 – June 2008xci

8. Example of a standard AIIR data file

Example ¾ ABC Bank Limited is both the supplier and the reporter of its own AIIR data. It has developed its own ‘in-house’ software application, ABCAIIR, for supplying AIIR data to the Tax Office and will be using ABCAIIR Version 8.0 to supply AIIR data for the 2007–08 financial year.

The content of the example file below has been limited to the following six accounts and four payment types:

2 interest bearing accounts (INT),

1 deferred interest securities account (DIS),

1 term deposit (TDP),

1 term deposit made by an interposed entity (TDP), and

1 investment related betting chance cash prize (IRB).

These accounts are held by resident, non-resident, individual and non-individual investors. One account is held jointly by two individual investors. Farm Management Deposit (FMD) account records have not been included in this example file as the reporting of FMD accounts is explained in the next section.

A standard AIIR file containing the sample records and original data would be structured as follows:

Record Name Record Identifier Rec Seq Num

Comments

Supplier data record 1 IDENTREGISTER1 Financial year end date = 30062008Spec Ver num = FINVAV08.0

Supplier data record 2 IDENTREGISTER2 Supplier name = ABC Bank LimitedSupplier data record 3 IDENTREGISTER3 Supplier street address for return of

media and supplier postal address for correspondence relating to media.

Investment body identity record IDENTITY 00001 Financial Year = 2008 IB name = ABC Bank Limited

Software record SOFTWARE ABCAIIR VER 8.0Investment account data record 1 DACCOUNT 00000001 Account 1 [Interest bearing account]Investor data record 1 DINVESTOR 01 Investor 1 linked to account 1Investor data record 2 DINVESTOR 02 Investor 2 linked to account 1Investment account data record 2 DACCOUNT 00000002 Account 2 [deferred interest security]Investor data record 1 DINVESTOR 01 Investor 1 linked to account 2Investment account data record 3 DACCOUNT 00000003 Account 3 [interest bearing deposit]Investor data record 1 DINVESTOR 01 Investor 1 linked to account 3Investment account data record 4 DACCOUNT 00000004 Account 4 [TDP by interposed entity] Investor data record 1 DINVESTOR 01 Investor 1 linked to account 4Investment account data record 5 DACCOUNT 00000005 Account 5 [betting chance cash prize] Investor data record 1 DINVESTOR 01 Investor 1 linked to account 5Investment account data record 6 DACCOUNT 00000006 Account 6 [interest bearing account]Investor data record 1 DINVESTOR 01 Investor 1 linked to account 6File total record FILE-TOTAL Count of all records in the file = 19

Count of IDENTITY records in file = 1Count of DACCOUNT records in file = 6Count of DFMDACCT records in file = 0Count of DINVESTOR records in file = 7

Annual investment income report specification V 8.0 Edition 2 – June 2008xcii

Example file for ABC Bank Limited


Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 17 Record identifier (=IDENTREGISTER1) IDENTREGISTER1

18 28 Supplier Australian business number (ABN) or withholding payer number (WPN)

25032159014

29 29 Run type (T=Test, P=Production) P30 37 Financial year end date (DDMMCCYY) 3006200838 38 Data type (I=Investment) I39 39 Type of report (A=Original, C=Corrected,

R=Replacement, N=NIL Return)A

40 40 Type of return media (P=Paper, M= Magnetic Media or N = ECI)

P

41 50 Tax Office reporting specification version number (=FINVAV08.0)

FINVAV08.0

51 51 File format validation method (M=MIPS, E = ECI, N=Not validated)

M [Test media sent to MIPS]

52 850 Filler space fill


Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 17 Record identifier (=IDENTREGISTER2) IDENTREGISTER2

18 217 Supplier name ABC BANK LIMITED218 255 Supplier contact name DIANA ROSE256 270 Supplier contact telephone number 02 9531 5796271 285 Supplier facsimile number 02 9531 5798286 310 Supplier file reference AIIR07ABC1311 335 Supplier file reference of file being replaced or

containing records to be correctedspace fill



Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 17 Record identifier (=IDENTREGISTER3) IDENTREGISTER318 55 Supplier street address – line 1 LEVEL 5 SYDNEY BUILDING56 93 Supplier street address – line 2 1080 PITT ST94 120 Supplier suburb, town or city SYDNEY

121 123 Supplier state or territory NSW124 127 Supplier postcode 2000128 147 Supplier country space fill148 185 Supplier postal address – line 1 GPO BOX 8765186 223 Supplier postal address – line 2 space fill224 250 Supplier suburb, town or city SYDNEY251 253 Supplier state or territory NSW254 257 Supplier postcode 2001258 277 Supplier country space fill278 353 Supplier email address [email protected] 850 Filler space fill

Annual investment income report specification V 8.0 Edition 2 – June 2008xciii

mailto:[email protected]


Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=IDENTITY) IDENTITY12 16 Sequence number of IDENTITY record 0000117 20 Financial year (CCYY) 200821 31 Investment body Australian business number

(ABN) or withholding payer number (WPN)25032159014

32 34 Investment body branch number 00135 234 Investment body registered name ABC BANK LIMITED

235 310 Investment body trading name ABC BANK311 348 Investment body address – line 1 LEVEL 5 SYDNEY BUILDING349 386 Investment body address – line 2 1080 PITT STREET387 413 Suburb, town or city SYDNEY414 416 State or territory NSW417 420 Postcode 2000421 440 Country space fill441 478 Investment body contact name PETER JAMES479 493 Investment body contact telephone number 02 9531 4567494 508 Investment body contact facsimile number 02 9531 4568509 584 Investment body contact email address [email protected] 585 Reporting period indicator (S = SAP, N =

Normal financial year) N

586 593 SAP year end date (DDMMCCYY) zero fill594 594 Future reporting obligation (Y=Yes, N=No,

U=Unknown)Y

595 849 Filler space fill850 850 Report format indicator (NIL=NIL Return AIIR,

S = Standard AIIR)S

Software record

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=SOFTWARE) SOFTWARE12 91 Software product type INHOUSE ABCAIIR VER 8.092 850 Filler space fill

Annual investment income report specification V 8.0 Edition 2 – June 2008xciv


Investment account data record 1 A savings account held jointly by two resident individuals, Gordon and Judith May.

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=DACCOUNT) DACCOUNT12 19 Sequence number of DACCOUNT record in the AIIR 0000000120 44 Investment reference number 12345678945 69 Account reference number Savings account S170 75 BSB number 12345676 105 Branch location may be space filled if BSB

is provided106 305 Account name G & J MAY306 307 Number of investors in the account 02308 309 Number of investor records provided 02310 317 Date of payment (DDMMCCYY) 30062008318 318 Type of investment from Section 202D(1) 1319 321 Type of payment INT322 323 Term of investment 00324 335 TFN withholding tax deducted (cents) 000000102400336 347 TFN withholding tax refunded (cents) 000000102400348 359 Non-resident withholding amount deducted (cents) 000000000000360 371 Non-resident withholding amount refunded (cents) 000000000000372 383 Cash or non-cash value of an investment related

betting chance prize (cents)000000000000

384 395 Interest (cents) 000000211254396 407 Unfranked dividends not declared to be conduit foreign

income (cents)000000000000

408 419 Unfranked dividends declared to be conduit foreign income (cents)

000000000000

420 431 Franked dividends (cents) 000000000000432 443 Franking credit (cents) 000000000000444 455 Other taxable Australian income component of UTD

(cents)000000000000

456 467 Non-primary production income from UTD (cents) 000000000000468 479 Other deductions relating to distributions from trust

(cents)000000000000

480 491 Discounted capital gain component of UTD (cents) 000000000000492 503 Indexed capital gain component of UTD (cents) 000000000000504 515 Other capital gain component of UTD (cents) 000000000000516 527 CGT concession amount (cents) 000000000000528 539 Net capital gain component of UTD (cents) 000000000000540 551 Total current year capital gains component of UTD

(cents)000000000000

552 563 Taxable foreign capital gain component of UTD (cents) 000000000000564 575 Assessable foreign source income (UTD component or

other payment)(cents) 000000000000


000000000000

588 599 Foreign tax credits on UTD or other payment (cents) 000000000000600 611 Australian franking credits from a New Zealand

company (UTD component or other payment) (cents)000000000000

612 623 Tax-exempted component of UTD (cents) 000000000000624 635 Tax-free component of UTD (cents) 000000000000636 647 Tax-deferred component of UTD (cents) 000000000000648 659 Other trust deductions not included elsewhere (cents) 000000000000660 671 Credit for amounts withheld from UTD under foreign

resident withholding (cents)000000000000

672 683 Credit for tax paid by trustee on UTD (cents) 000000000000

Annual investment income report specification V 8.0 Edition 2 – June 2008xcv

Char posn

Charposn

Field name Content


000000000000


000000000000

708 783 Interposed entity name Space fill if not applicable784 794 Interposed entity TFN or ABN Zero fill if not applicable795 806 Managed investment trust fund payments or Filler Zero or space fill if not

applicable807 818 Amounts withheld from managed investment trust fund

payments or FillerZero or space fill if not applicable


Investor data record Gordon May – Investor 1 linked to Investment account data record 1.

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 12 Record identifier (=DINVESTOR) DINVESTOR

13 14 Sequence number of DINVESTOR record in the account

01

15 39 Investment reference number 12345678940 64 Customer reference number CR123456789GM65 65 Investor entity type I66 74 Investor tax file number (TFN) 24567812375 85 Investor Australian business number (ABN) 0000000000086 105 Non-resident investor tax identification number (TIN) space fill if not applicable

106 135 Individual investor surname MAY136 150 Individual investor first given name GORDON151 165 Individual investor second given name THOMAS166 173 Individual investor date of birth (DDMMCCYY) 03101952174 174 Sex M175 374 Non-individual investor name space fill for individual investor375 412 Australian address - line 1 UNIT 5 FERNY TOWERS413 450 Australian address - line 2 123 FERNY ROAD451 477 Australian suburb, town or city SYDNEY478 480 Australian state or territory NSW481 484 Australian postcode 2000485 492 Date of change of residency status from resident to

non-residentzero fill if not applicable

493 530 Overseas address - line 1 space fill if not applicable531 568 Overseas address - line 2 space fill if not applicable569 595 Overseas locality, town or city space fill if not applicable596 630 Overseas state or province space fill if not applicable631 639 Overseas postal code space fill if not applicable640 677 Overseas country space fill if not applicable678 680 Non-resident investor overseas country code space fill if not applicable681 718 Non-resident investor country of residence for tax

purposesspace fill if not applicable

719 726 Date of change of residency status from non-resident to resident

zero fill if not applicable

727 741 Investor's daytime contact telephone number 02 9876 5432742 850 Filler space fill

Annual investment income report specification V 8.0 Edition 2 – June 2008xcvi

Investor data record Judith May – Investor 2 linked to Investment account data record 1

Char posn

Charposn

Field name Content



02

15 39 Investment reference number 12345678940 64 Customer reference number CR123456789JM65 65 Investor entity type I66 74 Investor tax file number (TFN) 68639754175 85 Investor Australian business number (ABN) 0000000000086 105 Non-resident investor tax identification number (TIN) space fill if not applicable

106 135 Individual investor surname MAY136 150 Individual investor first given name JUDITH151 165 Individual investor second given name TERRI166 173 Individual investor date of birth (DDMMCCYY) 30061954174 174 Sex F175 374 Non-individual investor name space fill for individual investor375 412 Australian address - line 1 UNIT 5 FERNY TOWERS413 450 Australian address - line 2 123 FERNY ROAD451 477 Australian suburb, town or city SYDNEY478 480 Australian state or territory NSW481 484 Australian postcode 2000485 492 Date of change of residency status from resident to






727 741 Investor's daytime contact telephone number space fill if not available742 850 Filler space fill

Annual investment income report specification V 8.0 Edition 2 – June 2008xcvii

Investment account data record 2 Deferred interest securities (5 year debentures) held by a resident non-individual investor, ABC Investments Pty Ltd.

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=DACCOUNT) DACCOUNT12 19 Sequence number of DACCOUNT record in the AIIR 0000000220 44 Investment reference number 98745632145 69 Account reference number 5 YEAR DEBENTURES70 75 BSB number 45612376 105 Branch location may be space filled if BSB is

provided106 305 Account name ABC INVESTMENTS PTY LTD306 307 Number of investors in the account 01308 309 Number of investor records provided 01310 317 Date of payment (DDMMCCYY) 30062008318 318 Type of investment from Section 202D(1)) 3319 321 Type of payment INT322 323 Term of investment 05324 335 TFN withholding tax deducted (cents) 0000000336 347 TFN withholding tax refunded (cents) 000000000000348 359 Non-resident withholding amount deducted (cents) 000000000000360 371 Non-resident withholding amount refunded (cents) 000000000000372 383 Cash or non-cash value of an investment related





000000000000


(cents)000000000000


(cents)000000000000


(cents)000000000000




000000000000





672 683 Credit for tax paid by trustee on UTD (cents) 000000000000Annual investment income report specification V 8.0 Edition 2 – June 2008xcviii

Char posn

Charposn

Field name Content


000000000000


000000000000

708 783 Interposed entity name space fill if not applicable784 794 Interposed entity TFN or ABN zero fill if not applicable795 806 Managed investment trust fund payments or Filler Zero or space fill if not




Investor data record ABC Investments Pty Ltd ¾ Investor 1 linked to Investment account data record 2

Char posn

Charposn

Field name Content



01

15 39 Investment reference number 98745632140 64 Customer reference number CR987456321ABC65 65 Investor entity type C66 74 Investor tax file number (TFN) 00000000075 85 Investor Australian business number (ABN) 1236549871286 105 Non-resident investor tax identification number (TIN) space fill if not applicable

106 135 Individual investor surname space fill for non-individual investor136 150 Individual investor first given name space fill for non-individual investor151 165 Individual investor second given name space fill for non-individual investor166 173 Individual investor date of birth (DDMMCCYY) zero fill for non-individual investor174 174 Sex space fill for non-individual investor175 374 Non-individual investor name ABC INVESTMENTS PTY LTD375 412 Australian address - line 1 SUITE 6 ASHVILLE PLAZA413 450 Australian address - line 2 564 ROADWORKS ROAD451 477 Australian suburb, town or city ASHVILLE478 480 Australian state or territory QLD481 484 Australian postcode 4066485 492 Date of change of residency status from resident to







Annual investment income report specification V 8.0 Edition 2 – June 2008xcix

Investment account data record 3 A term deposit held by a resident partnership, Bruce and Wilma Briggs, T/A Wilma's Wigs –- partnership ABN quoted

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=DACCOUNT) DACCOUNT12 19 Sequence number of DACCOUNT record in the AIIR 0000000320 44 Investment reference number 45632187945 69 Account reference number 3 MTH TERM DEPOSIT70 75 BSB number 45612376 105 Branch location may be space filled if BSB

is provided106 305 Account name WILMA'S WIGS306 307 Number of investors in the account 01308 309 Number of investor records provided 01310 317 Date of payment (DDMMCCYY) 30062008318 318 Type of investment from Section 202D(1) 2319 321 Type of payment TDP322 323 Term of investment 00324 335 TFN withholding tax deducted (cents) 0000000336 347 TFN withholding tax refunded (cents) 000000000000348 359 Non-resident withholding amount deducted (cents) 000000000000360 371 Non-resident withholding amount refunded (cents) 000000000000372 383 Cash or non-cash value of an investment related betting

chance prize (cents)000000000000



408 419 Unfranked dividends declared conduit foreign income (cents)

000000000000


(cents)000000000000


(cents)000000000000


(cents)000000000000




000000000000






Annual investment income report specification V 8.0 Edition 2 – June 2008c

Char posn

Charposn

Field name Content


000000000000


000000000000





Investor data record Bruce and Wilma Briggs T/A Wilma's Wigs – one resident non-individual investor linked to Investment account data record 3.

Char posn

Charposn

Field name Content



01

15 39 Investment reference number 45632187940 64 Customer reference number CR456321879WW65 65 Investor entity type P66 74 Investor tax file number (TFN) 00000000075 85 Investor Australian business number (ABN) 1324569871286 105 Non-resident investor tax identification number

(TIN)space fill if not applicable

106 135 Individual investor surname space fill for non-individual investor136 150 Individual investor first given name space fill for non-individual investor151 165 Individual investor second given name space fill for non-individual investor166 173 Individual investor date of birth (DDMMCCYY) zero fill for non-individual investor174 174 Sex space fill for non-individual investor175 374 Non-individual investor name BRUCE AND WILMA BRIGGS T/A

WILMA'S WIGS375 412 Australian address - line 1 SHOP 10 SHERWOOD PLAZA413 450 Australian address - line 2 389 OAKEY ROAD451 477 Australian suburb, town or city SHERWOOD478 480 Australian state or territory QLD481 484 Australian postcode 4075485 492 Date of change of residency status from resident

to non-residentzero fill if not applicable






Annual investment income report specification V 8.0 Edition 2 – June 2008ci

Investment account data record 4 A term deposit made on behalf of a resident individual investor by T A LAW SOLICITORS acting as an interposed entity.

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=DACCOUNT) DACCOUNT12 19 Sequence number of DACCOUNT record in the AIIR 0000000420 44 Investment reference number 66436544145 69 Account reference number 12 MTH TERM70 75 BSB number 34561276 105 Branch location may be space filled if BSB is

provided106 305 Account name T A LAW OBO JOHN SMITH306 307 Number of investors in the account 01308 309 Number of investor records provided 01310 317 Date of payment (DDMMCCYY) 30062008318 318 Type of investment from Section 202D(1) 2319 321 Type of payment TDP322 323 Term of investment 00324 335 TFN withholding tax deducted (cents) 000000000000336 347 TFN withholding tax refunded (cents) 000000000000348 359 Non-resident withholding amount deducted (cents) 000000000000360 371 Non-resident withholding amount refunded (cents) 000000000000372 383 Cash or non-cash value of an investment related


384 395 Interest (cents) 000000066000396 407 Unfranked dividends not declared to be conduit

foreign income (cents)000000000000

408 419 Unfranked dividends declared conduit foreign income (cents)

000000000000


(cents)000000000000


(cents)000000000000


(cents)000000000000

552 563 Taxable foreign capital gain component of UTD (cents)

000000000000

564 575 Assessable foreign source income (UTD component or other payment)(cents)

000000000000


000000000000



612 623 Tax-exempted component of UTD (cents) 000000000000624 635 Tax-free component of UTD (cents) 000000000000636 647 Tax-deferred component of UTD (cents) 000000000000648 659 Other trust deductions not included elsewhere (cents) 000000000000

Annual investment income report specification V 8.0 Edition 2 – June 2008cii

Char posn

Charposn

Field name Content

660 671 Credit for amounts withheld from UTD under foreign resident withholding (cents)

000000000000

672 683 Credit for tax paid by trustee on UTD (cents) 000000000000684 695 Non-Resident beneficiary ss98(3) assessable amount

(cents)000000000000


000000000000

708 783 Interposed entity name T A LAW SOLICITORS784 794 Interposed entity TFN or ABN 49675432789795 806 Managed investment trust fund payments or Filler Zero or space fill if not




Investor data record John Smith – One individual investor linked to Investment account data record 4.

Char posn

Charposn

Field name Content



01

15 39 Investment reference number 66436544140 64 Customer reference number CR456321879JS65 65 Investor entity type I66 74 Investor tax file number (TFN) 426894561 (John Smith's TFN)75 85 Investor Australian business number (ABN) 0000000000086 105 Non-resident investor tax identification number


106 135 Individual investor surname SMITH136 150 Individual investor first given name JOHN151 165 Individual investor second given name H166 173 Individual investor date of birth (DDMMCCYY) 23091923174 174 Sex M175 374 Non-individual investor name space fill375 412 Australian address - line 1 C/- L A LAW SOLICITORS413 450 Australian address - line 2 PO BOX 49451 477 Australian suburb, town or city ADELAIDE478 480 Australian state or territory SA481 484 Australian postcode 5000485 492 Date of change of residency status from resident






727 741 Investor's daytime contact telephone number space fill is not available742 850 Filler space fill

Annual investment income report specification V 8.0 Edition 2 – June 2008ciii

Investment account data record 5 A savings account that paid a $1,000 cash prize to an investor who was eligible to enter a bonus draw. Where the investor has not quoted a TFN or ABN nor claimed an exemption from quoting, ABC Bank Limited is obliged to deduct TFN withholding tax from the prize value.

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=DACCOUNT) DACCOUNT12 19 Sequence number of DACCOUNT record in the AIIR 0000000520 44 Investment reference number 55796544745 69 Account reference number FIRST CHOICE70 75 BSB number 34561276 105 Branch location may be space filled if

BSB is provided106 305 Account name ROBERT BROWN306 307 Number of investors in the account 01308 309 Number of investor records provided 01310 317 Date of payment (DDMMCCYY) 30062008318 318 Type of investment from Section 202D(1) 7319 321 Type of payment IRB322 323 Term of investment 00324 335 TFN withholding tax deducted (cents) 000000048500336 347 TFN withholding tax refunded (cents) 000000000000348 359 Non-resident withholding amount deducted (cents) 000000000000360 371 Non-resident withholding amount refunded (cents) 000000000000372 383 Cash or non-cash value of an investment related betting





000000000000


(cents)000000000000

456 467 Non-primary production income from UTD (cents) 000000000000468 479 Other deductions relating to distributions from trust (cents) 000000000000480 491 Discounted capital gain component of UTD (cents) 000000000000492 503 Indexed capital gain component of UTD (cents) 000000000000504 515 Other capital gain component of UTD (cents) 000000000000516 527 CGT concession amount (cents) 000000000000528 539 Net capital gain component of UTD (cents) 000000000000540 551 Total current year capital gains component of UTD

(cents)000000000000




000000000000

588 599 Foreign tax credits on UTD or other payment (cents) 000000000000600 611 Australian franking credits from a New Zealand company

(UTD component or other payment) (cents)000000000000



Annual investment income report specification V 8.0 Edition 2 – June 2008civ

Char posn

Charposn

Field name Content

672 683 Credit for tax paid by trustee on UTD (cents) 000000000000684 695 Non-Resident beneficiary ss98(3) assessable amount

(cents)000000000000


000000000000





Investor data record Robert Brown – Investor 1 linked to Investment account data record 5.

Char posn

Charposn

Field name Content



01

15 39 Investment reference number 55796544740 64 Customer reference number CR557965447RB65 65 Investor entity type I66 74 Investor tax file number (TFN) 00000000075 85 Investor Australian business number (ABN) 0000000000086 105 Non-resident investor tax identification number


106 135 Individual investor surname BROWN136 150 Individual investor first given name ROBERT151 165 Individual investor second given name space fill if no second given name166 173 Individual investor date of birth (DDMMCCYY) zero fill if DOB not available174 174 Sex M175 374 Non-individual investor name space fill for individual investor375 412 Australian address - line 1 55 ROBINS ROAD413 450 Australian address - line 2 space fill if not required451 477 Australian suburb, town or city SHELLY478 480 Australian state or territory VIC481 484 Australian postcode 3701485 492 Date of change of residency status from resident







Annual investment income report specification V 8.0 Edition 2 – June 2008cv

Investment account data record 6 A savings account held by a non-resident investor who changed his residency status from resident to non-resident during the financial year and is now residing in England but has provided an Australian postal address.

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 11 Record identifier (=DACCOUNT) DACCOUNT12 19 Sequence number of DACCOUNT record in the AIIR 0000000620 44 Investment reference number 18712365445 69 Account reference number EDO5670 75 BSB number 12345676 105 Branch location space fill if BSB provided106 305 Account name GLEN SMITH306 307 Number of investors in the account 01308 309 Number of investor records provided 01310 317 Date of payment (DDMMCCYY) 30062008318 318 Type of investment from Section 202D(1) 1319 319 Type of payment INT320 323 Term of investment 00324 335 TFN withholding tax deducted (cents) 000000000000336 347 TFN withholding tax refunded (cents) 000000000000348 359 Non-resident withholding amount deducted (cents) 000000000600360 371 Non-resident withholding amount refunded (cents) 000000000000372 383 Cash or non-cash value of an investment related betting





000000000000


(cents)000000000000

456 467 Non-primary production income from UTD (cents) 000000000000468 479 Other deductions relating to distributions from trust (cents) 000000000000480 491 Discounted capital gain component of UTD (cents) 000000000000492 503 Indexed capital gain component of UTD (cents) 000000000000504 515 Other capital gain component of UTD (cents) 000000000000516 527 CGT concession amount (cents) 000000000000528 539 Net capital gain component of UTD (cents) 000000000000540 551 Total current year capital gains component of UTD

(cents)000000000000




000000000000

588 599 Foreign tax credits on UTD or other payment (cents) 000000000000600 611 Australian franking credits from a New Zealand company

(UTD component or other payment) (cents)000000000000




Annual investment income report specification V 8.0 Edition 2 – June 2008cvi

Char posn

Charposn

Field name Content


000000000000


000000000000





Investor data record - Glen Smith - Investor 1 linked to Investment account data record 6

Char posn

Charposn

Field name Content



01

15 39 Investment reference number 18712365440 64 Customer reference number CR187123654GS65 65 Investor entity type I66 74 Investor tax file number (TFN) 88888888875 85 Investor Australian business number (ABN) 0000000000086 105 Non-resident investor tax identification number (TIN) may be space filled if BSB is

provided106 135 Individual investor surname SMITH136 150 Individual investor first given name GLEN151 165 Individual investor second given name ROBERT166 173 Individual investor date of birth (DDMMCCYY) 27041970174 174 Sex M175 374 Non-individual investor name space fill for individual investor375 412 Australian address - line 1 C/- G J WATSON413 450 Australian address - line 2 55 RACECOURSE RD451 477 Australian suburb, town or city RANDWICK478 480 Australian state or territory NSW481 484 Australian postcode 2031485 492 Date of change of residency status from resident to

non-resident14082006

493 530 Overseas address - line 1 RICHMOND ROAD531 568 Overseas address - line 2 RICHMOND HILL569 595 Overseas locality, town or city RICHMOND-UPON-THAMES596 630 Overseas state or province SURREY631 639 Overseas postal code TWI06RW640 677 Overseas country ENGLAND678 680 Non-resident investor overseas country code GBR681 718 Non-resident investor country of residence for tax

purposesENGLAND




Annual investment income report specification V 8.0 Edition 2 – June 2008cvii

File total record - the last record in the file from ABC Bank Limited

Char posn

Charposn

Field name Content

Start End1 3 Record length (=850) 8504 13 Record identifier FILE-TOTAL14 21 Count of all records in the file 0000001922 29 Count of IDENTITY records in the file 0000000130 37 Count of DACCOUNT records in the file 0000000638 45 Count of DFMDACCT records in the file 0000000046 53 Count of DINVESTOR records in the file 0000000754 850 Filler space fill

Annual investment income report specification V 8.0 Edition 2 – June 2008cviii

9. Reporting Farm Management Deposit accountsThe Farm Management Deposit scheme enables primary producers to deduct from their assessable income the amount of farm management deposits made in an income year. This allows them to manage their exposure to seasonal fluctuations by shifting before-tax income to years when it is most needed. The deposits must normally remain invested for at least 12 months. Deposits can be transferred between investment bodies and maintain their FMD status. Interest income from FMDs is assessable in the income year it is paid. The owner of the deposit is also assessed on any amount of deposits repaid in the income year.

The usual reporting provisions associated with investments apply to FMDs. TFNs or ABN's quoted by investors are to be reported in Quarterly TFN or ABN reports and interest amounts paid or credited to these accounts during the financial year are to be reported in the AIIR. In addition, movements of principal amounts and the date of the original deposit are to be reported. Details of new deposits, repayments of deposits and transfers of deposits between investment bodies has to be provided in a Farm Management Deposit account data record as part of the AIIR

Farm Management Deposits may only be held by one person. One Investor data record should be reported for each Investment account data record and/or Farm Management Deposit account data record associated with a deposit. The non-individual investor name field must be space-filled in any Investor data record associated with an FMD.

It is not necessary to report movements of principal where the full amount of an FMD is transferred in and transferred out in any reporting year. However, details of any interest paid or credited to the account must be reported. In these situations, an Investment account data record and Investor data record would be provided as part of the AIIR.

NOTE: Interest amounts paid on an FMD during a financial year should be aggregated and reported in the Interest amount field in an Investment account data record where the Type of payment is set to FMD. Interest amounts paid on an FMD during the year should NOT be reported as new Farm Management Deposits in a Farm Management Deposit account data record unless they are equal to or greater than the lower limit set for the amount that can be deposited as an FMD.

Transfers in from another investment body should be reported in the Amount of transfer in field and not in the Amount of deposit field.

Transfers out to another investment body should be reported in Amount of transfer out field and not in the Total amount of repayment in the financial year field.

Annual investment income report specification V 8.0 Edition 2 – June 2008cix

Examples of file structure for Farm Management Deposit (FMD) account reporting

Example 1, interest paid and movements in principal reported on the same data file.The data file would be structured as follows:Record identifier Number

of recordsDescription of records

Supplier data record 1 1Supplier data record 2 1Supplier data record 3 1Investment body identity record 1Software record 1Investment account data record 1 1 For interest earned on FMD account 1FMD account data record 1 1 For movement of principal for FMD account 1Investor data record 1 1 Investor linked to FMD account 1Investment account data record 2 1 For interest earned on FMD account 2FMD account data record 2 1 For movement of principal for FMD account 2Investor data record 2 1 Investor linked to FMD account 2Investment account data record 3 1 For interest earned on FMD account 3FMD account data record 3 1 For movement of principal for FMD account 3Investor data record 3 1 Investor linked to FMD account 3

Investment account data record n 1 For interest earned on FMD account nFMD account data record n 1 For movement of principal for FMD account nInvestor data record n 1 Investor linked to FMD account 1nFile Total record 1

Example 2, interest paid and movements in principal reported in separate data files.

The first data file containing details of the interest paid on the FMD accounts would be structured as follows:

Record identifier Number of records

Description of records

Supplier data record 1 1Supplier data record 2 1Supplier data record 3 1Investment body identity record 1Software record 1Investment account data record 1 1 For interest earned on FMD account 1Investor data record 1 1 Investor linked to FMD account 1Investment account data record 2 1 For interest earned on FMD account 2Investor data record 2 1 Investor linked to FMD account 2Investment account data record 3 1 For interest earned on FMD account 3Investor data record 3 1 Investor linked to FMD account 3

Investment account data record n 1 For interest earned on FMD account nInvestor data record n 1 Investor linked to FMD account nFile Total record 1

Annual investment income report specification V 8.0 Edition 2 – June 2008cx

The second data file containing details of the movements of principal in the FMD accounts would be structured as follows:

Record identifier Number of records

Description of records

Supplier data record 1 1Supplier data record 2 1Supplier data record 3 1Investment body identity record 1Software record 1FMD account data record 1 1 For movement of principal for FMD account 1Investor data record 1 1 Investor linked to FMD account 1FMD account data record 2 1 For movement of principal for FMD account 2Investor data record 2 1 Investor linked to FMD account 2FMD account data record 3 1 For movement of principal for FMD account 3Investor data record 3 1 Investor linked to FMD account 3

FMD account data record n 1 For movement of principal for FMD account nInvestor data record n 1 Investor linked to FMD account nFile Total record 1

The investor data records in both data files in Example 2 would contain the same information as they would if the interest and movement of principal for each FMD account was reported in the one file, as in Example 1.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxi

10. Sending files containing replacement AIIR

A file containing one or more replacement AIIR should be sent to the Tax office when: one or more AIIR in a file previously supplied have been rejected by Data Matching

and Integrity as a result of data quality problems identified during processing, or the data supplier determines, after having sent an AIIR, that there is a problem with

the data and they want to send a replacement AIIR.

Sending a replacement AIIR means sending a whole AIIR to replace a whole AIIR that has been previously supplied.

Sending corrected records means sending some new records to correct some records provided in a previously supplied AIIR that has been accepted by the Tax Office. Sending corrected records is covered in the next section.

Where original data is sent to MIPS on magnetic media and rejected by MIPS because it could not be loaded and the media is returned to the supplier, this data should be re-submitted as original data and not as replacement or corrected data.

Where a file containing one or more replacement AIIR is submitted, the Type of report in the Supplier data record 1 must be set to ‘R’.

A file that contains replacement AIIR should not also contain original AIIR or AIIR

that contain corrected records. The file may contain replacement NIL Returns provided it also contains at least one replacement AIIR that is in standard AIIR format.

To enable a replacement AIIR to be correctly linked to an original or previously supplied AIIR, correct information must be supplied in the following fields:

Supplier data record 2 – Supplier file reference – the Supplier file reference of the current file.

Supplier data record 2 – Supplier file reference of file being replaced or containing records being corrected –the Supplier file reference of the original or previously supplied file

Investment body identity record – Sequence number of the IDENTITY record in the file - the Sequence number of the IDENTITY record in the original file

Annual investment income report specification V 8.0 Edition 2 – June 2008cxii

The example below shows 2 cases of replacement AIIR(1) where all lodgments in the file are replaced(2) where only one lodgment in the file is replaced.

Original file – File 1Record Type of

ReportSupplier file reference

of the current file

Supplier file reference of

file being replaced

Sequence number of IDENTITY

record in the current file

Sequence number of

DACCOUNT record in the current AIIR

Sequence number of

DINVESTOR record in the

current account

IDENTREGISTER1 AIDENTREGISTER2 ABC001 BlankIDENTREGISTER3IDENTITY 00001SOFTWAREDACCOUNT 00000001DINVESTOR 01DACCOUNT 00000002DINVESTOR 01DINVESTOR 02IDENTITY 00002SOFTWAREDACCOUNT 00000001DINVESTOR 01IDENTITY 00003SOFTWAREDACCOUNT 00000001DINVESTOR 01FILE-TOTAL

Annual investment income report specification V 8.0 Edition 2 – June 2008cxiii

In this case, all of the AIIR in File 1 are being replaced in File 2.

Replacement – File 2

Record Type of Report

Supplier file reference of current

file


file being replaced


record in the original file

Sequence number of


Sequence number of


current account

IDENTREGISTER1 RIDENTREGISTER2 ABC002 ABC001IDENTREGISTER3IDENTITY 00001SOFTWAREDACCOUNT 00000001DINVESTOR 01DACCOUNT 00000002DIN00VESTOR 01DINVESTOR 02IDENTITY 00002SOFTWAREDACCOUNT 00000001DINVESTOR 01IDENTITY 00003SOFTWAREDACCOUNT 00000001DINVESTOR 01FILE-TOTAL

In this case only the second AIIR in File 2 is being replaced in File 3.

Replacement file – File 3Record Type of


Of the current file


file being replaced



Sequence number of


Sequence number of


current account

IDENTREGISTER1 RIDENTREGISTER2 ABC003 ABC002IDENTREGISTER3IDENTITY 00002SOFTWAREDACCOUNT 00000001DINVESTOR 01DINVESTOR 02FILE-TOTAL

NOTE: A replacement AIIR can contain more or less account or investor records than the AIIR it replaces because when a replacement AIIR is received, the AIIR being replaced will be rejected and the replacement AIIR will be treated as the current report.

11. Sending files containing NIL Return AIIRAnnual investment income report specification V 8.0 Edition 2 – June 2008cxiv

NIL Return AIIRA NIL Return AIIR may be supplied by an investment body that, during the financial year to which the report relates, did not:

accept 10 or more investments, make payments of $1 or more to investors, deduct TFN withholding tax from investment income, have a movement of principal of a Farm Management Deposit, or deduct TFN withholding tax from a repayment of a Farm Management Deposit where

the investor did not quote a TFN or an ABN.

An investment body is not obliged by law to lodge a NIL Return AIIR. However, co-operation with this request is encouraged to assist the Tax Office in completing Annual investment income report non-lodgment checks and reduce the number of non-lodgment notices issued to investment bodies that have nothing to report for the year.

One or more NIL Return AIIR may be lodged on magnetic media or on paper forms.

Lodging NIL Returns on magnetic mediaNIL Return files, that is files that contain one or more NIL Returns only, will be accepted by MIPS if the Type of report in Supplier data record 1 is set to 'N'. This will indicate to MIPS that the file correctly contains no Investment account data records (DACCOUNT), Farm Management Deposit account data records (DFMDACCT) or Investor data records (DINVESTOR). MIPS will accept the file as a NIL Return file and process it accordingly.In addition, the Report format indicator in the last character position in each of the Investment body identity records in the file must be set to 'N' to indicate that each report in the file is a NIL Return.

NOTE. A NIL Return AIIR may be included in an Original’, or ‘Replacement’ AIIR file that contains at least one ‘standard’ AIIR that meets the MIPS requirement to contain at least one Investment account data record or Farm Management Deposit account data record and one Investor data record. In this case, the Report format indicator in the last character position in the Investment body identity record in the NIL Return must be set to 'N' to indicate that this particular report is a NIL Return.

Lodging NIL Returns on paper.Where an investment body is not able to supply NIL Returns on magnetic media, NIL Returns may be supplied on paper by completing the INVESTMENT BODY INFORMATION – NIL Return form in Section 18, and mailing it to the address on the form.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxv

12. Sending files containing corrected AIIR recordsWhere an investment body makes adjustments to account information after it has been reported to theTax Office, corrected account and investor details must be provided if the adjustment to any amount is more than ± $20.00 for an individual investor or ± $100.00 for a non-individual investor. If adjustments are made to amounts before the AIIR is sent, the adjusted amounts should be included in the original AIIR.

For example, if an investment body adjusts the interest rate previously applied to a range of accounts resulting in an adjustment to the interest amount paid to some investors for the financial year and this adjustment is made after the AIIR has been sent to the Tax Office, the investment body is required to supply the Tax Office with details of those individual investor accounts where the adjustment exceeded ± $20.00 and those non-individual investor accounts where the adjustment exceeded ± $100.00.

The corrected records reported to the Tax Office must include the Investment account data record that has been corrected and all of the Investor data records associated with that Investment account data record and must contain all of the relevant account and investor details and not just the corrected data element(s). The amount reported to the Tax Office should be the correct amount for the account for the year or for the date of payment and not the difference between the amount originally reported and the correct amount.

Reporting corrected AIIR records on magnetic mediaInvestment bodies can report corrected AIIR records to the Tax Office on magnetic media.

Corrected AIIR records should be supplied in the AIIR data file format specified in this document (i.e. 3 Supplier data records, Investment body identity record, Software record, Investment account data records, Investor data records and File total record)

The data file should contain only the corrected records and must be identified by the Type of report in the Supplier data record 1 being set to "C". In addition, the media must be accompanied by a Magnetic Media Information Form for Annual investment income report - corrected records (a sample of this form is provided in Section 18)

Investment bodies lodging corrected AIIR records on magnetic media do not have to also lodge paper copies of the corrected records.

Supplying corrected AIIR records means supplying new records to correct information on some records supplied on an original or previously supplied AIIR that has not been rejected by the Tax Office.

Corrected AIIR records for one or more AIIR can be included in the one file.

Original AIIR or replacement AIIR should not be included in the same file as AIIR containing corrected records.

When supplying corrected AIIR records, correct information must be supplied in the following fields to enable corrected records to be correctly linked to the records that are to be corrected.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxvi

Supplier data record 1 – Type of report must be set to ‘C’. Supplier data record 2 – Supplier file reference – this is the Supplier file reference for the

current file.Supplier data record 2 – Supplier file reference of file being replaced or containing

records to be corrected – this is the Supplier file reference of the original or previously supplied file

Investment body identity record – Sequence number of IDENTITY record in the file - this is the Sequence number of the IDENTITY record in the original file

Investment account data record – Sequence number of DACCOUNT record in the AIIR - this is the Sequence number of the DACCOUNT record in the original AIIR

Investor data record – Sequence number of DINVESTOR record in the account - this is the Sequence number of the DINVESTOR record in the account in the original AIIR

NOTE: When supplying corrected records, the Investment account data record and all of the Investor data records associated with the Investment account data record must be provided.When supplying corrected records on magnetic media, only records that have been previously supplied can be corrected. This file cannot be used to add records to or remove records from a report. If records are to be added to or removed from a report, a replacement AIIR must be provided.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxvii

In the example below, File 1 contains the original data. File 2 contains only corrected records for:IDENTITY 1, DACCOUNT 2 and its two associated investor records, and IDENTITY 3, DACCOUNT 3 and its one associated investor records.

Original file – File 1Record Type of


of the current file


file being replaced


record in the current file

Sequence number of


Sequence number of


current account

IDENTREGISTER1 AIDENTREGISTER2 ABC001 BlankIDENTREGISTER3IDENTITY 00001SOFTWAREDACCOUNT 00000001DINVESTOR 01DACCOUNT 00000002DINVESTOR 01DINVESTOR 02IDENTITY 00002SOFTWAREDACCOUNT 00000001DINVESTOR 01IDENTITY 00003SOFTWAREDACCOUNT 00000001DINVESTOR 01FILE-TOTAL

File containing corrected AIIR records – File 2Record Type of


of the current file


file being replaced



Sequence number of

DACCOUNT record in the original AIIR

Sequence number of


original account

IDENTREGISTER1 CIDENTREGISTER2 ABC002 ABC001IDENTREGISTER3IDENTITY 00001SOFTWAREDACCOUNT 00000002DINVESTOR 01DINVESTOR 02IDENTITY 00003SOFTWAREDACCOUNT 00000001DINVESTOR 01FILE-TOTAL

Annual investment income report specification V 8.0 Edition 2 – June 2008cxviii

Reporting corrected AIIR records on paperInvestment bodies that are unable to report corrected AIIR records on magnetic media must supply details of corrected records on paper using the forms provided in Section 18. There are two separate forms.

Investment body information form (containing the information required to identify the investment body); and

Annual investment income report – corrected account and investor details.

Where the original AIIR records were supplied on magnetic media and the corrected AIIR records are supplied on paper, the following information must be provided to enable the corrected records to be correctly linked to the original report, account and investor records:

Supplier data record 2 – Supplier file reference of file being replaced or containing records to be corrected – this is the Supplier file reference of the original or previously supplied file

Investment body identity record – Sequence number of IDENTITY record in the file - this is the Sequence number of the IDENTITY record in the original file

Investment account data record – Sequence number of DACCOUNT record in the AIIR - this is the Sequence number of the DACCOUNT record in the original AIIR

Investor data record – Sequence number of DINVESTOR record in the account - this is the Sequence number of the DINVESTOR record in the account in the original AIIR

NOTE:

When supplying corrected account or investor details on paper, all account and investor details must be provided and not just the corrected details.

All original and corrected amounts must be provided and not just the amounts that have been corrected or the difference between the original amount and the correct amount.

Where investor details are corrected, all original and corrected investor details must be provided for all investors in the account. Where details for an investor are unchanged, ‘AS ABOVE’ may be entered in the Investor full name field in the Investor corrected details record for that investor.

Provision has been made for reporting corrected details for up to 5 investors per account on paper. If more investors records are required, those provided can be photocopied and renumbered as required.

If an investment body has a large number of corrected records to report to the Tax Office and cannot report them on magnetic media or on paper as specified in this booklet, then they should contact Data Matching and Integrity at [email protected] or phone 1800 072 681 (free call) for advice on how to supply this information.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxix


13. Getting assistanceIf you are reporting for the first time and need assistance or you require clarification of any information contained in this specification, you can send your enquiry to:


Alternatively, you can email your enquiry to [email protected] phone our free call information line 1800 072 681.

Requests for extensions of time to lodge AIIR should be in writing and sent to:


Alternatively, requests for extensions can be emailed to [email protected] faxed to (07) 3213 8936

To enquire about extensions, phone our free call information line 1800 072 681.

To enquire about lodgment of magnetic media phone the Tax Office Business Tax Infoline on 13 28 66 between 8.00am – 6.00pm Monday to Friday.

Delivery address for DATs sent by courier to MIPS is:Magnetic Information Processing ServicesAustralian Taxation Office567 Smollett StreetALBURY NSW 2640

Mailing address for CD-ROMs, DVDs, ZIP disks, floppy disks and USB flash drives sent to MIPS is:Magnetic Information Processing ServicesAustralian Taxation OfficePO Box 923ALBURY NSW 2640

NOTE: Magnetic Information Processing Services does not provide blank media to suppliers of AIIR data.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxx

14. AlgorithmsTax File Number (TFN) validationThe TFN algorithm is a mathematical formula that is used to test the validity of numbers quoted as TFNs. Use of the TFN algorithm is recommended to minimise the number of invalid TFN quotations accepted by the investment body and to decrease the number of contacts required between the Tax Office, the investors and the investment body in relation to incorrectly quoted TFNs.

Use of the TFN Algorithm does not negate an investment body’s obligation to lodge a Quarterly TFN report when a new TFN or ABN is quoted in connection with an investment, during a reporting period.

The Tax Office will make the TFN Algorithm available on request to persons or organisations with a bone fide business need to use it.

To obtain the TFN algorithm you will need to send a written request containing the following information:

name of the organisation or person requesting the algorithm, contact person and contact telephone number, business address, and explanation of the business need to use the algorithm.

Your request should be sent to:

The ManagerSoftware Industry Liaison UnitAustralian Tax Office PO Box 9990NEWCASTLE NSW 2300

Alternatively, your request can be: faxed to (02) 4923 1680, or emailed to [email protected]

To find out more about the TFN algorithm or its use call 1300 139 052 (toll free), or email [email protected]

Withholding payer number (WPN) validationThe TFN algorithm can be used to validate eight or nine digit WPNs if the leading zeros are ignored.

NOTE: A WPN is only to be used as an identifier by a supplier or a reporter that does not have an ABN. A WPN is NOT to be quoted by an investor, instead of a TFN or an ABN, in connection with a Part VA investment.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxi

Australian business number (ABN) validation The ABN algorithm is a mathematical formula used to test the validity of numbers quoted as ABNs. Use of the ABN algorithm is recommended to minimise the number of invalid ABN quotations accepted by the investment body and to decrease the number of contacts required between the Tax Office, the investors and the investment body in relation to incorrectly quoted ABNs.

The ABN algorithm is available from www.ato.gov.au by searching for 'ABN format'.Refer to Format of the Australian Business Number (ABN).

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxii

15. ChecklistUse the checklist below to ensure you have met the requirements for sending AIIR data files.

For AIIR data supplied on magnetic media

All data records MUST BE 850 characters in length

The AIIR must be the only information supplied on the same DAT, CD-ROM, DVD, ZIP disk, floppy disk or USB flash drive.

MULTIPLE FILES (datasets) may be supplied on the same DAT, CD-ROM, DVD, ZIP disk, floppy disk or USB flash drive.

A data file MUST NOT be split across two or more CD-ROMs, DVDs, ZIP disks, floppy disks or USB flash drive.

The data on DATs, CD-ROMs, DVDs, ZIP disks, floppy disks or USB flash drives MUST NOT be compressed or archived.

The file name must be: DIVINTEX or of the form DIVINTEX.Ann for files containing original reports,

DIVINTEX or of the form DIVINTEX.Rnn for files containing replacement reports, DIVINTEX or of the form DIVINTEX.Nnn for files containing NIL Returns and DIVINTEX or of the form DIVINTEX.Cnn for files containing corrected records.

The appropriate Magnetic Media Information form must be completed and enclosed with the media.

All magnetic media in this format must be sent to MIPS, not to your local branch of the Tax Office.

Magnetic media can be sent by courier (DATs only) or by mail (CD-ROMs, DVDs, ZIP disks, floppy disks or USB flash drives).

Courier and postage charges are no longer paid by the Tax Office.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxiii

For AIIR data supplied electronically

All data records MUST BE 850 characters in length

The AIIR must be the only information supplied in the file.

An AIIR MUST NOT be split across two or more files unless each sub-file contains its own set of Supplier, Investment body, Software and File-Total records.

NOTE: Where an AIIR file is split by the ECI file splitter, the ECI application will add a copy of the Supplier, Investment body and Software records to each sub-file and generate a new file total record for each sub-file.

The data in the file MUST NOT be compressed or archived.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxiv

16. Corrected TFN and ABN return files from the Tax Office

Return files on Magnetic mediaSuppliers that lodge their AIIR on magnetic media may choose to receive corrected TFN and ABN information, relating to their AIIR, on magnetic media or paper. Suppliers that indicate that they want to receive corrected TFN and ABN information on magnetic media by entering ‘M’ in the AIIR Supplier data record 1 Type of return media field will receive this information in the format specified in Section 17.

Where a supplier chooses to receive their return data on magnetic media, a paper return will be sent to the reporter.

If the number of transactions to be returned to the supplier is less than 50, the information will only be supplied on paper.

Return files via ECISuppliers that send their AIIR via ECI may choose to receive corrected TFN and ABN information relating to their AIIR via ECI or on paper. There is no lower limit on the number of records that can be returned via ECI. Where the AIIR file is supplied via ECI, the supplier’s email address must be provided in the Supplier data record 3 – Supplier email address field so the supplier can be notified when a return file is ready for them to receive via ECI.

Under current arrangements, where an AIIR is sent to MIPS on magnetic media, the return file will be sent via MIPS. Similarly, where an AIIR is sent via ECI, the return file will be sent via ECI.

Updating of TFN or ABN fields by investment bodiesWhen investment bodies receive the corrected TFN and ABN information from the Tax Office they are required to update the TFN or ABN fields in the corresponding investor records in their database. The original TFN or ABN for the investor, the Investment reference number, Customer reference number and the Investor name details provided by the investment body in the original AIIR are included in the return data file to ensure that the correct investor records are updated.

Once an investment body has matched a Return data - Investor record to the appropriate investor record in their database, unless the TFN or ABN held by the investment body for the investor is different from the Original investor tax file number (TFN) or the Original investor Australian business number (ABN), the TFN and ABN for that investor should be replaced by the numbers in the Corrected investor tax file number (TFN) and Corrected investor Australian business number (ABN) fields.

If the Original investor tax file number (TFN) or Original investor Australian business number (ABN) does not match the TFN or ABN held by the investment body for the investor, then the details of the investor and the 'new' TFN or ABN should be included in the next Quarterly tax file number report sent to the Tax Office.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxv

Investors deemed not to have quoted a TFN or ABNWhen the Tax Office is unable to find the TFN or ABN quoted by an investor on its Client Register, the investor is 'deemed not to have quoted' and the Corrected investor tax file number (TFN) and Corrected investor Australian business number (ABN) fields will both be zero filled.

Where the investor is 'deemed not to have quoted', the investment body is required to withhold from future payments of investment income subject to withholding arrangements, tax at the highest marginal rate plus the Medicare levy, until the investor either quotes a new TFN or ABN in connection with the investment, or claims an exemption from quoting.

Those investors 'deemed not to have quoted' are contacted by the Tax Office and advised to quote their current TFN or ABN to the investment body to avoid the imposition of the withholding tax.

Non-resident tax identification numbers (TINS)

The Tax Office will not be sending corrected TINS in this file.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxvi

17. Specification of Tax Office return data files Physical specifications of the Tax Office return data fileAIIR files sent to MIPS on magnetic mediaIn most cases, the return data file will be sent to the supplier on the same type of media as the supplier used to send the AIIR file to MIPS.

Mainframe cartridge tapes

The Tax Office will not be sending return data files to suppliers on mainframe cartridges after 30 June 2006. This is a result of the industry wide phasing out of these devices.

DATsThe Tax Office will support two formats:

TAR using a blocking factor = 20 x 512 charactersNT Windows Backup (version 3.51 or 4.0)

The Tax Office will use 90 metre, 4 millimetre DATs only. These have a recording density of DDS4 (uncompressed).

All DATs will be clearly marked "TAR" or "Windows NT" to indicate the format used to write to the DAT.

CD-ROMs and DVDsThe Tax Office will use the following optical media types:

(a) CD +/- R/RW

(b) DVD +/- R/RW (Dual layer)

Data will not be compressed.

The return data file for AIIR supplied on CD-ROM or DVD will most likely be supplied on CD-ROM as it is unlikely that the number of records in the return file would be sufficient to require the use of a DVD.

USB flash DrivesUSB flash drives in USB 2.0 format. The return data file for AIIR supplied on a USB flash drive will most likely be supplied on CD-ROM as it is unlikely that the number of records in the return file would be sufficient to require the use of a USB flash drive.

AIIR files sent via ECIReturn data files will be sent to the supplier via ECI.

Return data file content Each Return data file will contain a Return data – File identity record.

The Return data – File identity record will identify the type of data in the file and contain the name and number of the supplier of the AIIR.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxvii

The Return data – File identity record will be followed by a Return data – Investment body identity record.

Return data – Investment body identity record will identify the investment body to which the following investor records belong.

The Return data – Investor records will contain investor identity and account information and follow the Return data - investment body identity record to which they belong.

Where data for more than one investment body is returned to the data supplier in the one file, separate investment body identity records will be provided and the Investor records will follow the Investment body identity record to which they belong.

A Return data – File total record will be the last record in the return file and will contain a count of all records in the file.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxviii

Structure of return data file containing corrected records for one investment body.

Return data – File identity record

Return data – Investment body identity recordReturn data – Investor record 1Return data – Investor record 2Return data – Investor record 3

Return data – Investor record n

Return data – File total record

Where the return data file contains corrected TFN or ABN records for more than one investment body, the above structure (from Return data - Investment body identity record 1 to Return data - Investor record n) would be repeated for each investment body whose return data is included in the file, as shown below.

Structure of return data file containing corrected records for more than one investment body.


Return data – Investment body identity record 1Return data – Investor record 1Return data – Investor record 2Return data – Investor record 3









Annual investment income report specification V 8.0 Edition 2 – June 2008cxxix

Record specifications.

Return data – Header record

IBM standard labels will be used.

The following will be included in the header label,

(1) File name of INVALID(ii) Creation date of return file.


Character position

Field length

Field format

Field type

Field name Definition

Start End1 3 3 N M Record length (=394) 17.14 11 8 AN M Record identifier (=TFNIDENT) 17.212 12 1 A M Run type (T=Test, P=Production) 17.313 13 1 A M Data type (=I) 17.414 14 1 A M Type of report (=A) 17.515 90 76 A M Tax Office business line sending return data 17.691 105 15 AN M Tax Office contact telephone number 17.7106 120 15 AN M Tax Office contact facsimile number 17.8121 121 1 A M Tax Office file medium type 17.9122 129 8 DT M Tax Office file creation date 17.10130 140 11 N M Tax Office file reference number 17.11141 150 10 AN M Tax Office report specification version number

(=FINVAV08.0)17.12

151 350 200 AN M Supplier name 17.13351 361 11 N M Supplier Australian business number (ABN) or

withholding payer number (WPN)17.14

362 377 16 AN M Supplier file reference 17.37378 394 17 blanks S Filler 17.15

Return data – Investment body identity record

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=394) 17.14 11 8 AN M Record identifier (=IDENTITY) 17.1612 211 200 AN M Investment body name 17.17212 222 11 N M Investment body Australian business number

(ABN) or withholding payer number (WPN)17.18

223 230 8 DT M Report start date (DDMMCCYY) 17.19231 238 8 DT M Report end date (DDMMCCYY) 17.20239 394 156 blanks S Filler 17.15

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxx

Return data – Investor record

Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=394) 17.14 7 4 AN M Record identifier (=DATA) 17.218 32 25 AN M Investment reference number 17.2233 57 25 AN O Customer reference number 17.2358 63 6 N O BSB number 17.2464 93 30 AN O Branch location 17.2594 94 1 A M Investor entity type 17.2695 103 9 N C Original investor tax file number 17.27104 112 9 N C Corrected investor tax file number 17.28113 123 11 N C Original investor Australian business number 17.29124 134 11 N C Corrected investor Australian business number 17.30135 164 30 AN C Individual investor surname 17.31165 179 15 AN C Individual investor first given name 17.32180 194 15 AN O Individual investor second given name 17.33195 394 200 AN C Non-individual investor name 17.34


Character position

Field length

Field format

Field type


Start End1 3 3 N M Record length (=394) 17.14 13 10 AN M Record identifier (=FILE-TOTAL) 17.3514 21 8 N M Number of records 17.3622 394 373 blanks S Filler 17.15

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxxi

Data field definitions - return data file.

17.1 Record length – will be set to 394.

17.2 Record identifier – will be set to TFNIDENT.

17.3 Run type – the type of information in the file. This field will be set to one of the following values:

T — for test dataP — for production (live) data

17.4 Data type – the type of data in the file. For AIIR corrected TFN or ABN data, this field will be set to I for Investment.

17.5 Type of report – the type of report data in the file. For AIIR corrected TFN and ABN data, this field will be set to A for AIIR.

17.6 Tax Office business line sending the return data – will be set to 'Australian Taxation Office – CIDC'.

17.7 Tax Office contact telephone number – the telephone number of the Tax Office business line sending the data.

17.8 Tax Office contact facsimile number – the facsimile number of the Tax Office business line sending the data.

17.9 Tax Office file medium type – the medium type to be used for the return file. This field will be set to one of the following values:

D — DAT written in TARW — DAT written in Windows NTR — CD-ROM or DVDN — Internet (ECI)

17.10 Tax Office file creation date – the date the return file was created by the Tax Office.

17.11 Tax Office file reference number – a number that uniquely identifies the return file.

17.12 Tax Office report specification version number – will be set to FINVAV08.0.

17.13 Supplier name - the name of the organisation that sent the AIIR file.

17.14 Supplier Australian business number – the ABN or WPN of the supplier that sent the AIIR file.

17.37 Supplier file reference – the Supplier file reference in the AIIR file.

17.15 Filler – will be space filled.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxxii

17.16 Record identifier – will be set to IDENTITY.

17.17 Investment body name – the full name of the investment body that lodged the AIIR.

17.18 Investment body Australian business number – the ABN or WPN of the investment body that lodged the AIIR.

17.19 Report start date – the start date of the reporting period.For example, if the AIIR was for the 2007-08 financial year, this field will be set to 01072007.

17.20 Report end date – the end date of the reporting period.For example, if the AIIR was for the 2007-08 financial year, this field will be set to 30062008.

17.21 Record identifier – will be set to DATA to identify the records containing the corrected investor TFN or ABN.

17.22 Investment reference number – the investment reference number provided by the investment body in the AIIR. If an investment reference number was not provided this field will be space filled.

17.23 Customer reference number – the customer reference number provided by the investment body in the AIIR. If a customer reference number was not provided, this field will be space filled.

17.24 BSB number – the BSB number provided by the investment body in the AIIR. If a BSB number was not provided, this field will be zero filled.

17.25 Branch Location – the branch location provided by the investment body in the AIIR. If a branch location was not provided, this field will be space filled.

17.26 Investor entity type – the investor entity type provided by the investment body in the AIIR. If an investor entity type was not provided, this field will be space filled.

I — IndividualC — CorporationP — PartnershipT — TrustS — Superannuation fundG — Government organisationO — Other non-individual

17.27 Original investor tax file number (TFN) – the investor TFN provided by the investment body in the AIIR.

17.28 Corrected investor tax file number (TFN) – the corrected investor TFN or all zeros.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxxiii

17.29 Original investor Australian business number (ABN) – the investor ABN provided by the investment body in the AIIR.

17.30 Corrected Australian business number (ABN) – the corrected investor ABN or all zeros.

Where the Corrected investor tax file number field and Corrected Australian business number field are both zero filled, neither a TFN nor an ABN could be found for the investor and the investor is deemed not to have quoted.

Where the investor is deemed not to have quoted, the investment body is required to withhold from future payments of investment income subject to withholding arrangements, tax at the highest marginal rate plus the Medicare levy, until the investor either quotes a TFN or an ABN in connection with the investment, or claims an exemption from quoting.Investors deemed not to have quoted are contacted by the Tax Office and advised to quote their correct TFN or ABN to the investment body to avoid the imposition of withholding tax.

17.31 Individual investor surname – the individual investor surname provided by the investment body in the AIIR. If an individual investor surname was not provided, this field will be space filled.

17.32 Individual investor first given name – the individual investor first given name provided by the investment body in the AIIR. If a first given name was not provided, this field will be space filled.

17.33 Individual investor second given name – the individual investor second given name provided by the investment body in the AIIR. If a second given name was not provided, this field will be space filled.

17.34 Non-individual investor name – the non-individual investor name provided by the investment body in the AIIR. If a non-individual name was not provided, this field will be space filled.

17.35 Record identifier – will be set to FILE-TOTAL.A File total record will be the last record in the file.

17.36 Number of records – will be set to the count of all records in the return data file. This count will include: Return data – File identity record, Return data – Investment body identity record(s), Return data – Investor record(s), and Return data – File total record.

.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxxiv

18. Forms

The following forms are provided for use by suppliers of AIIR data

MAGNETIC MEDIA INFORMATION ANNUAL INVESTMENT INCOME REPORTS – ORIGINAL – IA

ANNUAL INVESTMENT INCOME REPORTS – REPLACEMENT – IRANNUAL INVESTMENT INCOME REPORTS – NIL RETURN – INANNUAL INVESTMENT INCOME REPORTS – CORRECTED RECORDS – IC

MAGNETIC MEDIA ¾ MULTIPLE FILES ANNUAL INVESTMENT INCOME REPORTS – ORIGINAL – IAANNUAL INVESTMENT INCOME REPORTS – REPLACEMENT – IRANNUAL INVESTMENT INCOME REPORTS – NIL RETURN – INANNUAL INVESTMENT INCOME REPORTS – CORRECTED RECORDS – IC

INVESTMENT BODY INFORMATION – NIL Return – on paper

INVESTMENT BODY INFORMATION – corrected records – on paper

ANNUAL INVESTMENT INCOME REPORT – corrected account and investor recordsType of Payment – DIS, FMD, TDP, INT

ANNUAL INVESTMENT INCOME REPORT – corrected account and investor recordsType of Payment – DIV

ANNUAL INVESTMENT INCOME REPORT – corrected account and investor recordsType of Payment – UTD, FSI, IRB

Original and corrected Investor data records – to be used with all of the above Types of Payment.

Annual investment income report specification V 8.0 Edition 2 – June 2008cxxxv

MAGNETIC MEDIA INFORMATION

This form must be enclosed with PRODUCTION data

For assistance phone the Tax Office Business Tax Infoline 13 28 66

This media contains ANNUAL INVESTMENT INCOME REPORTS– ORIGINAL

IAPeriod of report: // to //Supplier name

Supplier ABN or WPN Business address (for delivery of magnetic media)

Number/Street

Suburb/Town Postcode Postal address (for delivery of correspondence)

Number/Street

Suburb/Town Postcode

Contact name

Telephone number Facsimile number

Media type (tick box )

CD-ROM Floppy disk DAT TAR USB flash drive DVD ZIP disk DAT Windows NT Please provide a media identifier on the outside of the media and on the line below.

Media identifier: ________________________________________

Delivery address for magnetic media

DATs (sent by courier) CD-ROMs, DVDs, ZIP disks, floppy disks & USB flash drives (sent by mail)



Office use only

Process number __________ Date received // Signature _________________




This media contains ANNUAL INVESTMENT INCOME REPORTS– REPLACEMENT

IRPeriod of report: // to //Supplier name


Number/Street


Number/Street


Contact name









Office use only





This media contains ANNUAL INVESTMENT INCOME REPORTS– NIL RETURN

INPeriod of report: // to //Supplier name


Number/Street


Number/Street


Contact name









Office use only





This media contains ANNUAL INVESTMENT INCOME REPORTS– CORRECTED RECORDS IC

Period of report: // to //Supplier name


Number/Street


Number/Street


Contact name









Office use only


MAGNETIC MEDIA – MULTIPLE FILES

This form must be completed when more than 1 file is to be extracted from the media


ANNUAL INVESTMENT INCOME REPORTS – ORIGINAL IAMultiple file names must be of the form DIVINTEX.AnnTick or highlight below the name of each file contained on the media.

File nameProcess number(ATO use only) File name

Process number(ATO use only) File name

Process number(ATO use only)

DIVINTEX.A01 DIVINTEX.A34 DIVINTEX.A67DIVINTEX.A02 DIVINTEX.A35 DIVINTEX.A68DIVINTEX.A03 DIVINTEX.A36 DIVINTEX.A69DIVINTEX.A04 DIVINTEX.A37 DIVINTEX.A70DIVINTEX.A05 DIVINTEX.A38 DIVINTEX.A71DIVINTEX.A06 DIVINTEX.A39 DIVINTEX.A72DIVINTEX.A07 DIVINTEX.A40 DIVINTEX.A73DIVINTEX.A08 DIVINTEX.A41 DIVINTEX.A74DIVINTEX.A09 DIVINTEX.A42 DIVINTEX.A75DIVINTEX.A10 DIVINTEX.A43 DIVINTEX.A76DIVINTEX.A11 DIVINTEX.A44 DIVINTEX.A77DIVINTEX.A12 DIVINTEX.A45 DIVINTEX.A78DIVINTEX.A13 DIVINTEX.A46 DIVINTEX.A79DIVINTEX.A14 DIVINTEX.A47 DIVINTEX.A80DIVINTEX.A15 DIVINTEX.A48 DIVINTEX.A81DIVINTEX.A16 DIVINTEX.A49 DIVINTEX.A82DIVINTEX.A17 DIVINTEX.A50 DIVINTEX.A83DIVINTEX.A18 DIVINTEX.A51 DIVINTEX.A84DIVINTEX.A19 DIVINTEX.A52 DIVINTEX.A85DIVINTEX.A20 DIVINTEX.A53 DIVINTEX.A86DIVINTEX.A21 DIVINTEX.A54 DIVINTEX.A87DIVINTEX.A22 DIVINTEX.A55 DIVINTEX.A88DIVINTEX.A23 DIVINTEX.A56 DIVINTEX.A89DIVINTEX.A24 DIVINTEX.A57 DIVINTEX.A90DIVINTEX.A25 DIVINTEX.A58 DIVINTEX.A91DIVINTEX.A26 DIVINTEX.A59 DIVINTEX.A92DIVINTEX.A27 DIVINTEX.A60 DIVINTEX.A93DIVINTEX.A28 DIVINTEX.A61 DIVINTEX.A94DIVINTEX.A29 DIVINTEX.A62 DIVINTEX.A95DIVINTEX.A30 DIVINTEX.A63 DIVINTEX.A96DIVINTEX.A31 DIVINTEX.A64 DIVINTEX.A97DIVINTEX.A32 DIVINTEX.A65 DIVINTEX.A98DIVINTEX.A33 DIVINTEX.A66 DIVINTEX.A99




ANNUAL INVESTMENT INCOME REPORTS – REPLACEMENT IRMultiple file names must be of the form DIVINTEX.RnnTick or highlight below the name of each file contained on the media.




DIVINTEX.R01 DIVINTEX.R34 DIVINTEX.R67DIVINTEX.R02 DIVINTEX.R35 DIVINTEX.R68DIVINTEX.R03 DIVINTEX.R36 DIVINTEX.R69DIVINTEX.R04 DIVINTEX.R37 DIVINTEX.R70DIVINTEX.R05 DIVINTEX.R38 DIVINTEX.R71DIVINTEX.R06 DIVINTEX.R39 DIVINTEX.R72DIVINTEX.R07 DIVINTEX.R40 DIVINTEX.R73DIVINTEX.R08 DIVINTEX.R41 DIVINTEX.R74DIVINTEX.R09 DIVINTEX.R42 DIVINTEX.R75DIVINTEX.R10 DIVINTEX.R43 DIVINTEX.R76DIVINTEX.R11 DIVINTEX.R44 DIVINTEX.R77DIVINTEX.R12 DIVINTEX.R45 DIVINTEX.R78DIVINTEX.R13 DIVINTEX.R46 DIVINTEX.R79DIVINTEX.R14 DIVINTEX.R47 DIVINTEX.R80DIVINTEX.R15 DIVINTEX.R48 DIVINTEX.R81DIVINTEX.R16 DIVINTEX.R49 DIVINTEX.R82DIVINTEX.R17 DIVINTEX.R50 DIVINTEX.R83DIVINTEX.R18 DIVINTEX.R51 DIVINTEX.R84DIVINTEX.R19 DIVINTEX.R52 DIVINTEX.R85DIVINTEX.R20 DIVINTEX.R53 DIVINTEX.R86DIVINTEX.R21 DIVINTEX.R54 DIVINTEX.R87DIVINTEX.R22 DIVINTEX.R55 DIVINTEX.R88DIVINTEX.R23 DIVINTEX.R56 DIVINTEX.R89DIVINTEX.R24 DIVINTEX.R57 DIVINTEX.R90DIVINTEX.R25 DIVINTEX.R58 DIVINTEX.R91DIVINTEX.R26 DIVINTEX.R59 DIVINTEX.R92DIVINTEX.R27 DIVINTEX.R60 DIVINTEX.R93DIVINTEX.R28 DIVINTEX.R61 DIVINTEX.R94DIVINTEX.R29 DIVINTEX.R62 DIVINTEX.R95DIVINTEX.R30 DIVINTEX.R63 DIVINTEX.R96DIVINTEX.R31 DIVINTEX.R64 DIVINTEX.R97DIVINTEX.R32 DIVINTEX.R65 DIVINTEX.R98DIVINTEX.R33 DIVINTEX.R66 DIVINTEX.R99




ANNUAL INVESTMENT INCOME REPORTS – NIL RETURN INMultiple file names must be of the form DIVINTEX.NnnTick or highlight below the name of each file contained on the media.




DIVINTEX.N01 DIVINTEX.N34 DIVINTEX.N67DIVINTEX.N02 DIVINTEX.N35 DIVINTEX.N68DIVINTEX.N03 DIVINTEX.N36 DIVINTEX.N69DIVINTEX.N04 DIVINTEX.N37 DIVINTEX.N70DIVINTEX.N05 DIVINTEX.N38 DIVINTEX.N71DIVINTEX.N06 DIVINTEX.N39 DIVINTEX.N72DIVINTEX.N07 DIVINTEX.N40 DIVINTEX.N73DIVINTEX.N08 DIVINTEX.N41 DIVINTEX.N74DIVINTEX.N09 DIVINTEX.N42 DIVINTEX.N75DIVINTEX.N10 DIVINTEX.N43 DIVINTEX.N76DIVINTEX.N11 DIVINTEX.N44 DIVINTEX.N77DIVINTEX.N12 DIVINTEX.N45 DIVINTEX.N78DIVINTEX.N13 DIVINTEX.N46 DIVINTEX.N79DIVINTEX.N14 DIVINTEX.N47 DIVINTEX.N80DIVINTEX.N15 DIVINTEX.N48 DIVINTEX.N81DIVINTEX.N16 DIVINTEX.N49 DIVINTEX.N82DIVINTEX.N17 DIVINTEX.N50 DIVINTEX.N83DIVINTEX.N18 DIVINTEX.N51 DIVINTEX.N84DIVINTEX.N19 DIVINTEX.N52 DIVINTEX.N85DIVINTEX.N20 DIVINTEX.N53 DIVINTEX.N86DIVINTEX.N21 DIVINTEX.N54 DIVINTEX.N87DIVINTEX.N22 DIVINTEX.N55 DIVINTEX.N88DIVINTEX.N23 DIVINTEX.N56 DIVINTEX.N89DIVINTEX.N24 DIVINTEX.N57 DIVINTEX.N90DIVINTEX.N25 DIVINTEX.N58 DIVINTEX.N91DIVINTEX.N26 DIVINTEX.N59 DIVINTEX.N92DIVINTEX.N27 DIVINTEX.N60 DIVINTEX.N93DIVINTEX.N28 DIVINTEX.N61 DIVINTEX.N94DIVINTEX.N29 DIVINTEX.N62 DIVINTEX.N95DIVINTEX.N30 DIVINTEX.N63 DIVINTEX.N96DIVINTEX.N31 DIVINTEX.N64 DIVINTEX.N97DIVINTEX.N32 DIVINTEX.N65 DIVINTEX.N98DIVINTEX.N33 DIVINTEX.N66 DIVINTEX.N99




ANNUAL INVESTMENT INCOME REPORTS – CORRECTED RECORDS ICMultiple file names must be of the form DIVINTEX.CnnTick or highlight below the name of each file contained on the media.




DIVINTEX.C01 DIVINTEX.C34 DIVINTEX.C67DIVINTEX.C02 DIVINTEX.C35 DIVINTEX.C68DIVINTEX.C03 DIVINTEX.C36 DIVINTEX.C69DIVINTEX.C04 DIVINTEX.C37 DIVINTEX.C70DIVINTEX.C05 DIVINTEX.C38 DIVINTEX.C71DIVINTEX.C06 DIVINTEX.C39 DIVINTEX.C72DIVINTEX.C07 DIVINTEX.C40 DIVINTEX.C73DIVINTEX.C08 DIVINTEX.C41 DIVINTEX.C74DIVINTEX.C09 DIVINTEX.C42 DIVINTEX.C75DIVINTEX.C10 DIVINTEX.C43 DIVINTEX.C76DIVINTEX.C11 DIVINTEX.C44 DIVINTEX.C77DIVINTEX.C12 DIVINTEX.C45 DIVINTEX.C78DIVINTEX.C13 DIVINTEX.C46 DIVINTEX.C79DIVINTEX.C14 DIVINTEX.C47 DIVINTEX.C80DIVINTEX.C15 DIVINTEX.C48 DIVINTEX.C81DIVINTEX.C16 DIVINTEX.C49 DIVINTEX.C82DIVINTEX.C17 DIVINTEX.C50 DIVINTEX.C83DIVINTEX.C18 DIVINTEX.C51 DIVINTEX.C84DIVINTEX.C19 DIVINTEX.C52 DIVINTEX.C85DIVINTEX.C20 DIVINTEX.C53 DIVINTEX.C86DIVINTEX.C21 DIVINTEX.C54 DIVINTEX.C87DIVINTEX.C22 DIVINTEX.C55 DIVINTEX.C88DIVINTEX.C23 DIVINTEX.C56 DIVINTEX.C89DIVINTEX.C24 DIVINTEX.C57 DIVINTEX.C90DIVINTEX.C25 DIVINTEX.C58 DIVINTEX.C91DIVINTEX.C26 DIVINTEX.C59 DIVINTEX.C92DIVINTEX.C27 DIVINTEX.C60 DIVINTEX.C93DIVINTEX.C28 DIVINTEX.C61 DIVINTEX.C94DIVINTEX.C29 DIVINTEX.C62 DIVINTEX.C95DIVINTEX.C30 DIVINTEX.C63 DIVINTEX.C96DIVINTEX.C31 DIVINTEX.C64 DIVINTEX.C97DIVINTEX.C32 DIVINTEX.C65 DIVINTEX.C98DIVINTEX.C33 DIVINTEX.C66 DIVINTEX.C99

ANNUAL INVESTMENT INCOME REPORTINVESTMENT BODY INFORMATION– NIL ReturnThis form must be completed by an investment body lodging a NIL Return on paper

Investment body name

Trading name

Investment body ABN/WPN Branch Number Business address

Number/Street

Suburb/Town Postcode Postal address (for delivery of corrected TFN or ABN information and other correspondence)

Number/Street


Period of report // to //TFN or ABN algorithm used(tick box ) TFN algorithm Yes No ABN algorithm Yes No

Investment body contact name

Contact telephone number Facsimile number

Contact email address

If the original NIL Return was lodged on magnetic media, complete the following.

Supplier file reference of the original AIIR file

Sequence number of investment body record in the original AIIR file

Mailing address for paper reports AssistanceThe Manager Information line 1800 072 681 (free call)Data Matching and Integrity Email [email protected] Taxation Office Facsimile (07) 321 38936PO Box 2090CHERMSIDE CENTRE QLD 4032

Office use onlyDate received // Date processed //


ANNUAL INVESTMENT INCOME REPORTINVESTMENT BODY INFORMATION– corrected recordsThis form must be completed by an investment body lodging corrected account and investor records on paper

Investment body name

Trading name

Investment body ABN/WPN Branch Number Business address

Number/Street

Suburb/Town Postcode Postal address (for delivery of corrected TFN or ABN information and other correspondence)

Number/Street


Period of report // to //TFN or ABN algorithm used(tick box ) TFN algorithm Yes No ABN algorithm Yes No

Investment body contact name

Contact telephone number Facsimile number

Contact email address

If the original AIIR records were lodged on magnetic media, complete the following.

Supplier file reference of the original AIIR file

Sequence number of investment body record in the original AIIR file

Mailing address for paper reports AssistanceThe Manager Information line 1800 072 681 (free call)Data Matching and Integrity Email [email protected] Taxation Office Facsimile (07) 321 38936PO Box 2090CHERMSIDE CENTRE QLD 4032

Office use only

Date received // Date processed //


ANNUAL INVESTMENT INCOME REPORT– corrected account and investor records

Investment body

ABN or WPN Branch Number Report end date //

Investment account data recordSequence number of Investment account data (DACCOUNT) record in the original AIIR _ _ _ _ _ _ _ _Type of payment (tick box )

DISDeferred interest

security FMD

Interest on an FMD

TDPInterest on a term

deposit INT

Other interest Account Identification

Investment reference number Account reference number

BSB Number Branch location

Account name (in full)

Account detailsNumber of investors in the account Number of investors in the account

Date of payment Date of payment

Term of investment for DIS payments

Term of investment for DIS payments

Original amounts $ c Corrected amounts $ cInterest . Interest .

TFN withholding tax deducted . TFN withholding tax deducted .

TFN withholding tax refunded . TFN withholding tax refunded .

Non-resident withholding amount deducted . Non-resident withholding amount

deducted .

Non-resident withholding amount refunded . Non-resident withholding amount

refunded .


Investment body

ABN or WPN Branch Number Report end date //

Investment account data recordSequence number of Investment account data (DACCOUNT) record in the original AIIR _ _ _ _ _ _ _ _Type of payment (tick box )

DIVDividend

Account Identification




Account detailsNumber of investors in the account Number of investors in the account


Original amounts $ c Corrected amounts $ cUnfranked dividends not declared to be conduit foreign income . Unfranked dividends not declared

to be conduit foreign income .

Unfranked dividends declared to be conduit foreign income . Unfranked dividends declared to

be conduit foreign income .

Franked dividends . Franked dividends .

Franking credit . Franking credit .

TFN withholding tax deducted . TFN withholding tax deducted .


Non-residen withholding amount deducted . Non-resident withholding amount

deducted .


refunded .


Investment body

ABN or WPN Branch Number

Report end date //Investment account data recordSequence number of Investment account data (DACCOUNT) record in the original AIIR _ _ _ _ _ _ _ _Type of payment (tick box )

UTDUnit trust distribution FSI

Foreign source income IRBInvestment related betting chance

Account Identification




Account details

Number of investors in the account Number of investors in the account


Original amounts $ c Corrected amounts $ cCash or non-cash value of an investment related betting chance prize

. Cash or non-cash value of an investment related betting chance prize

.

Interest . Interest .TFN withholding tax deducted . TFN withholding tax deducted .


Non-resident withholding amount deducted . Non-resident withholding amount

deducted .


refunded .

Unfranked dividends not declared to be conduit foreign income . Unfranked dividends not declared

to be conduit foreign income .

Unfranked dividends declared to be conduit foreign income . Unfranked dividends declared to

be conduit foreign income .

Franked dividends . Franked dividends .

Franking credit . Franking credit .

Other taxable Australian income component oF UTD . Other taxable Australian income

component of UTD .

Original amounts $ c Corrected amounts $ cNon-primary production income from UTD . Non-primary production income

from UTD .

Other deductions relating to distributions from trust (UTD) . Other deductions relating to

distributions from trust (UTD) .

Discounted capital gain component of UTD . Discounted capital gain

component of UTD .

Indexed capital gain component of UTD . Indexed capital gain component of

UTD .

Other capital gain component of UTD . Other capital gain component of

UTD .

CGT concession amount . CGT concession amount .

Net capital gain component of UTD . Net capital gain component of UTD .

Total current year capital gains component of UTD . Total current year capital gains

component of UTD .

Taxable foreign capital gain component of UTD . Taxable foreign capital gain

component of UTD .

Assessable foreign source income (UTD or other payment) . Assessable foreign source income

(UTD or other payment) .

Other net foreign source income (UTD) . Other net foreign source income

(UTD) .

Foreign tax credits (UTD or other payment) . Foreign tax credits (UTD or other

payment) .

Australian franking credits from a New Zealand company(UTD or FSI)

. Australian franking credits from a New Zealand company(UTD or FSI)

.

Tax-exempted component of UTD . Tax-exempted component of UTD .

Tax-free component of UTD . Tax-free component of UTD .

Tax-deferred component of UTD . Tax-deferred component of UTD .

Other Trust deductions not included elsewhere . Other Trust deductions not

included elsewhere .

Credit for amounts withheld from UTD under foreign resident withholding

. Credit for amounts withheld from UTD under foreign resident withholding

.

Credit for tax paid by trustee on UTD . Credit for tax paid by trustee on

UTD .

Non-Resident beneficiary ss98(3) assessable amount . Non-Resident beneficiary

ss98(3) assessable amount .

Non-Resident beneficiary ss98(4) assessable amount . Non-Resident beneficiary

ss98(4) assessable amount .

Managed Investment Trust fund payments . Managed Investment Trust fund

payments .

Amounts withheld from Managed Investment Trust fund payments . Amounts withheld from Managed

Investment Trust fund payments .

Original and corrected Investor data records


Original investor data record – Sequence number of investor data record in the original DACCOUNT _ _ _ _ _ _ _ _.Tax File Number

Australian Business Number


Investor full name

Address Postcode

Country (If not Australia) Overseas country code

Customer reference number Individual investor date of birth

//Sex

Male Female Corrected Investor data recordTax File Number



Investor full name

Address Postcode



//Sex

Male Female Original investor data record – Sequence number of investor data record in the original DACCOUNT_ _ _ _ _ _ _ _.Tax File Number



Investor full name

Address Postcode



//Sex

Male Female Corrected Investor data recordTax File Number



Investor full name

Address Postcode



//Sex

Male Female

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