109-119 11 Investor Australian Business Number 12345678901 ABN of the trust 120-195 76 Account name ABC Family Trust 196-225 30 Investor surname Blank – 226-240 15 Investor first given name 241-255 15 Investor second given name 256-263 8 Investor date of birth (DDMMCCYY) 264-264 1 Filler 265-464 200 Non-individual investor name ABC Family Trust Trust name The trustee’s name is not reported for formal trusts. Example of reporting for an informal trust – An account is opened by William Bruce Brown on behalf of his son Rusty. There is no formal trust and Mr. Brown quotes his own TFN. The relevant fields in the Investor data record would be reported as shown below: Character position Field length Field name Content Explanation 99-99 1 Investor entity type I I = Individual 100-108 9 Investor Tax file number 321456789 TFN of trustee 109-119 11 Investor Australian Business Number 00000000000 No ABN 120-195 76 Account name William Bruce Brown as trustee for Rusty Brown Full name of account 196-225 30 Investor surname Brown Name of trustee 226-240 15 Investor first given name William 241-255 15 Investor second given name Bruce 256-263 8 Investor date of birth (DDMMCCYY) 24041952 DOB of trustee 264-264 1 Filler 265-464 200 Non-individual investor name Blank (individual) Reporting of accounts held by partnerships In practice, the determination of whether a formal partnership arrangement exists can be on the existence of a partnership agreement, whether the partnership entity is required to lodge an income tax return and has a partnership TFN/ABN. On the other hand, if there is no partnership entity for tax purposes, such as a joint account between two or more individuals, then separate individual TFNs would generally have been quoted by each of the partners. Arrangement Reporting requirement
6.10 Filler – for use by the ATO. It must be blank filled. 6.11 Record identifier – must be set to IDENTREGISTER2. 6.12 Supplier name – the name of the organisation sending the data. If the supplier is a service provider supplying data on behalf of an investment body, then the name of the service provider must be provided in this field. 6.13 Supplier contact name – the name of a person in the organisation sending the data who will be able to answer questions about any problems with the data file, but not necessarily about the content of the data in the file. 6.14 Supplier contact telephone number – the direct telephone number for the nominated supplier contact person in the organisation sending the data. For example: the area code followed by the telephone number 02b1234b5678, or a mobile phone number 0466b123b456. The character b is used above to indicate blanks. This must be the direct number of the contact person whose name appears in the Supplier contact name field in the Supplier data record 2, and must not be a 1300, 1800 or call centre number. 6.15 Supplier fax number – the supplier’s facsimile number should be provided where possible. For example: 02b1234b5678. The character b is used above to indicate blanks. 6.16 Supplier file reference – a unique supplier file reference should be provided for each QTFN report sent to the ATO by the same supplier for the same financial year. This is to enable the ATO to identify the report when contacting the supplier and to enable a replacement file or a file containing corrected records to be correctly linked to the original file. 6.17 Record identifier – must be set to IDENTREGISTER3. 6.18 Street address – lines 1 and 2 must only contain the street address (excluding suburb, town or city, state, postcode and country) of the supplier. It may not be necessary to use both lines. If the second line is not used then the field must be blank filled. 6.19 Suburb, town or city – the suburb, town or city for the street address of the supplier.