These accounts are held by resident, non-resident, individual and non-individual investors. One account is held jointly by two individual investors. The data file be structured as follows: Type of record Number Supplier data record 1 1 Supplier data record 2 1 Supplier data record 3 1 Investment body identity data record 1 Software data record 1 Investment account data record 1 Investor data record 2 Investment account data record 1 Investor data record 1 Investment account data record 1 Supplementary income account data record 1 Investor data record 1 Farm management deposit account data record 1 Investor data record 1 File total data record 1 A standard AIIR file containing 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 = 30062014 Spec Ver num = FINVAV10.0 Supplier data record 2 IDENTREGISTER2 Supplier name = Greenwich Bank Limited Supplier data record 3 IDENTREGISTER3 Supplier street address and supplier postal address for correspondence. Investment body identity data record IDENTITY 00001 Financial Year = 2014 IB name = Greenwich Bank Limited Software data record Software product type Investment account data record 1 DACCOUNT 00000001 Investment account data record1 [Interest bearing account] Investor data record 1 DINVESTOR 01 Investor 1 linked to Investment account data record 1 Investor data record 2 DINVESTOR 02 Investor 2 linked to Investment account data record 1
113-124 Unfranked distributions from trusts 000000150000 125-136 Franked distributions from trusts 000000210000 137-850 Filler blank fill Regal Partnership – Investor 1 linked to Investment account data record – 3. Character position Field name Contents 1-3 Record length 850 4-12 Record identifier DINVESTOR 13-14 Sequence number of DINVESTOR record 01 15-39 Investment reference number 987456321 40-64 Customer reference number CR987456321ABC 65-65 Investor entity type P 66-74 Investor tax file number 000000000 75-85 Investor Australian business number 12365498712 86-105 Non-resident investor tax identification number blank fill 106-135 Individual investor surname fill 136-150 Individual investor first given name blank fill 151-165 Individual investor second given name blank fill 166-173 Individual investor date of birth 00000000 174-174 Sex blank fill 175-374 Non-individual investor name REGAL PARTNERSHIP 375-412 Australian address – line 1 6 ASHVILLE PLAZA 413-450 Australian address – line 2 564 ROADWORKS ROAD 451-477 Australian suburb, town or locality ASHVILLE 478-480 Australian state or territory QLD 481-484 Australian postcode 4066
485-492 Date of change of residency status from resident to non-resident 00000000 493-530 Overseas address – line 1 blank fill 531-568 Overseas address – line 2 blank fill 569-595 Overseas suburb, town or locality blank fill 596-630 Overseas state or province blank fill 631-639 Overseas postal code blank fill 640-677 Overseas country blank fill 678-680 Non-resident investor overseas country code fill 681-718 Non-resident investor country of residence for tax purposes blank fill 719-726 Date of change of residency status from non-resident to resident 00000000 727-741 Investor daytime contact telephone number 07 3894 1234 742-850 Filler blank fill 1 An FMD opened by a resident individual, Bruce Biggs with interest paid, two repayments and an amount transferred to another institution. Character position Field name Contents 1-3 Record length 850 4-11 Record identifier (=DFMDACCT) DFMDACCT 12-19 Sequence number of DFMDACCT record 00000001 20-21 Sequence number of multiple DFMDACCT records 01 22-46 Investment reference number 8524569871 47-71 Account reference number FMD123 72-77 BSB number 456123 78-107 Branch location blank filled 108-307 Account name BRUCE BIGGS 308-332 Personal identification number (PIN) 1437 333-336 ANZSIC code 0123 337-344 Date of payment 31052014 345-345 Type of investment 2 346-348 Type of payment FMD 349-360 Interest 000000427500 361-372 TFN withholding tax deducted 000000000000 373-384 TFN withholding tax refunded 000000000000 385-396 Amount of deductible deposit 000000000000 397-404 Date of deductible deposit (DDMMCCYY) 00000000 405-412 Date of original deductible deposit (DDMMCCYY) 10062009
DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY SOFTWARE DACCOUNT 00000001 DINVESTOR 01 File 2 (corrected AIIR records) Record Type of Report Supplier file reference of the current file Supplier file reference of file being Sequence number of IDENTITY record in the original file Sequence number of DACCOUNT record in the original AIIR Sequence number of DINVESTOR record in the original account IDENTREGISTER1 C IDENTREGISTER2 ABC002 ABC001 IDENTREGISTER3 IDENTITY 00001 SOFTWARE DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00003 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 FILE-TOTAL If an investment body has a large number of corrected records to report to the ATO and cannot report them online, then they should contact the ATO at or phone 1800 072 681 (free call) for advice on how to supply this information. If there is less than 20 investments or withholding events to report, the Annual investment income report paper form may be used to report original, replacement, nil or corrected AIIR records.
Return data – Investor data record n Return data – File total data record If 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 data record 1 to Return data - Investor data record n) will be repeated for each investment body whose return data is included in the file, as shown in the next example. The example below shows the structure of the return data file containing corrected records for more than one investment body. Return data – File identity data record Return data – Investment body identity data record 1 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor data record n Return data – Investment body identity data record 2 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor record n Return data – Investment body identity data record 3 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor data record n Return data – Investment body identity data record 4 Return data – Investor data record 1 Return data – Investor data record 2 Return data – Investor data record 3 Return data – Investor data record n Return data – File total data record