Valid values are: S – Subdivision C – Consolidation O – Other 6.79 Previous title reference – the ID of the original property involved in the subdivision, consolidation or other change. 6.80 Date of resurvey – the date the resurvey of the original property occurred or the registration date of new title/s. 6.81 Record identifier – must be set to ENTITYDAT. 6.82 Reporter entity identifier reference – The entity’s identifier reference in the reporting State/Territory’s system. This reference will be provided back to the reporter in the return file. FIRB application number – the Foreign Investment Review Board (FIRB) Application Number allocated to a foreign entity on their application to purchase the property (Purchaser), and/or original purchase of the property (Vendor). 6.84 Entity transaction type – the role of the entity in the transaction. Reporting parties must supply an Entity data record for each purchaser and each vendor involved in the transaction. Valid values are: P – Purchaser V – Vendor Each transaction must have at least 1 Purchaser entity record and 1 Vendor entity record. 6.85 Entity type code – identifies the type of entity. Valid values are: B – Trustee C – Company G – Government organisation I – Individual S – Super fund T – Trust U – Unknown
For example, if the individual’s date of birth is 29 November 1946, it would be reported as 19461129. If only a year of birth has been captured, report this field with the day and month zero filled. For example – year of birth 1969 report as 19690000. If no date of birth has been provided, zero fill this field. For example 00000000. If Entity type code field C, G, S or T the Date of birth field must be zero filled. If Entity type code field is B, and the Trustee is an individual, the Date of birth field must provided. 6.100 Nationality or citizenship – the nationality of the individual. If Entity type code field I or B (if the Trustee is an individual), and the information is available this field must be supplied. 6.101 Passport number – the number recorded on the individual’s passport if Nationality or Citizenship field is not Australia. If Entity type code field I or B (if the Trustee is an individual), and the information is available this field must be supplied. 6.102 Visa number – the visa number recorded in the individual’s passport if Nationality or Citizenship field is not Australia. If Entity type code field I or B (if the Trustee is an individual), and the information is available this field must be supplied. 6.103 Visa subclass – the visa subclass recorded in the individual’s passport if Nationality or Citizenship field is not Australia. If Visa Number field is present this field must be supplied. 6.104 Visa expiry date – the date the visa expires and must be provided in the format CCYYMMDD. For example, if the visa expires on 25 March 2017, it would be reported as 20170325. If Visa Number field is present this field must be supplied. 6.105 Country code of tax residence – the 3 letter alpha country code that represents the entity’s country for tax purposes, for example Australia = AUS. For a full list of country codes refer to and search for ‘Foreign country and other jurisdictional codes’.
11 ATO RPTR files sent via the Portal If an email address has been supplied, an email notification will generate to the intermediary advising that a return file is available in the Portal for download. Each Return data file will contain a Return data – File identity data record. The Return data – File identity data record will identify the type of data in the file and contain the name and phone number of the intermediary of the RPTR. The Return data – File identity data record will be followed by a Return data – Reporting party data record. Return data – Reporting party data record will identify the reporting party to which the following entity records belong. The Return data – Entity data records will contain entity identity information and follow the Return data – Reporting party data record to which they belong. If data for more than one reporting party is returned to the intermediary in the one file, separate Return data – Reporting party data records will be provided and the Return data – Entity data records will follow the Return data – Reporting party data record to which they belong. A Return data – File total data record will be the last record in the return file and will contain a count of all records in the file. The example below shows the structure of the return data file containing corrected records for one reporting party. Return data – File identity data record Return data – Reporting party data record Return data – Entity data record 1 Return data – Entity data record 2 Return data – Entity data record 3