Reporting via electronic storage media Sending USB/flash drives, floppy disks, CD-ROMs and DVDs Replacement 4 Physical Specifications Floppy disks and zip disks USB/flash drives CD-ROMs and DVDs Number of on media 5 Record Specifications Header records Physical records 13 Forms Changes to data records, values and definitions The following have been updated: 5 Record Specifications Field length for all records increased from 800 to 996 Field format DT has been changed to D and the format for dates have changed from DDMMCCYY to CCYYMMDD. Reporting Party Identity Data Record (previously ESS Provider Identity Data Record) ESS provider removed from names The value for Report specification version number field has changed from FESSA001.0 to FESSA002.0 NEW – Date timestamp report created NEW FIELD – ESS start–up business indicator NEW FIELD – Contact phone number area code REMOVED FIELD – Branch number REMOVED FIELD – Address for service of notices indicator REMOVED FIELD – ESS provider preferred correspondence method REMOVED – Supplier Australian business number CHANGED FIELD TYPE – Reporting party Australian business number was changed from Mandatory to Conditional CHANGED FIELD TYPE – Email address changed from Conditional to Mandatory Employee Details Data Record (previously Employee Data Record) Employee removed from field names NEW FIELD – Financial year NEW FIELD – Number of schemes NEW FIELD – SRN/HIN NEW FIELD – Scheme type
NEW FIELD – Security reference code NEW FIELD – Discount amounts are assessable or gross NEW FIELD – Number of shares acquired under start-up concession NEW FIELD – Market value of shares acquired under start-up concession NEW FIELD – Acquisition price of shares acquired under start-up concession NEW FIELD – Number of options acquired under start-up concession NEW FIELD – Market value of ordinary shares on the date options acquired under start-up concession NEW FIELD – Exercise price of options acquired under start-up concession NEW – Start date of overseas employment NEW FIELD – End date of overseas employment NEW FIELD – Acquisition date REMOVED FIELD – Account holding number REMOVED FIELD – Account holding type REMOVED FIELD – Foreign source discounts REMOVED FIELD – ESS provider Australian business number or withholding payer number REMOVED FIELD – Supplier Australian business number CHANGED FIELD NAME – Plan reference field name changed to Plan reference/identifier field name CHANGED FIELD TYPE – Reporting party Australian business number has changed from Mandatory to Conditional CHANGED FIELD TYPE – Number of ESS interests from taxed up front schemes eligible for reduction has changed from Mandatory to Conditional CHANGED FIELD TYPE – Discount from taxed up front schemes – eligible for reduction has changed from Mandatory to Conditional CHANGED TYPE – Number of ESS interests from taxed up front schemes not eligible for reduction has changed from Mandatory to Conditional CHANGED FIELD TYPE – Discount from taxed up front schemes – not eligible for reduction has changed from Mandatory to Conditional CHANGED FIELD TYPE – Number of ESS interests acquired during the year under deferral scheme has changed from Mandatory to Conditional CHANGED TYPE – Number of ESS interests with a deferred taxing point arising during the year has changed from Mandatory to Conditional CHANGED FIELD TYPE – Discount from deferral schemes has changed from Mandatory to Conditional CHANGED FIELD TYPE – Discount on ESS interests acquired pre 1 July 2009 – and ‘cessation time’ occurred during the financial year has changed from Mandatory to Conditional
CHANGED VALUE – TFN amounts withheld from discounts field has changed from reporting value in cents to a value reported in whole dollars File Total Data Record NEW FIELD – Count of IDENTITYs on file NEW FIELD – Count of DESSs on file 6 Data Field Definitions and Validation Rules Reporting of address details Field definitions and edit rules The following have been introduced: 5 Record Specifications Introduced DT format which is a date time stamp in the format Introduced NS field format which is a numeric field that can be blank filled. Intermediary Data Record (replacing Supplier Data Records 1, 2, & 3) The following have been removed: 5 Record Specifications Supplier Data Record 1 (replaced with Intermediary Data Record) Supplier Data Record 2 (replaced with Intermediary Data Record) Supplier Data Record 3 (replaced with Intermediary Data Record) Field Codes – removed from all data records ACRONYMS Acronym Description ABN Australian business number ATO Australian Taxation Office EOF end of file ESS employee share scheme HIN Holder identification number
A S Filler Character position Field length Field format Field type Field name Reference number 1-3 3 N M Record length (=) 38 AN M address line 1 38 AN O address line 2 27 AN M suburb, town or locality 3 A M or territory 4 N M postcode 20 AN C country 11 N Number of ESS interests from taxed up front schemes eligible for reduction 11 N Discount from taxed up front schemes – eligible for reduction 11 N Number of ESS interests from taxed up front schemes not eligible for reduction 11 N Discount from taxed up front schemes – not eligible for reduction 11 N Number of ESS interests acquired during the year under deferral scheme 11 N Number of ESS interests with a deferred taxing point arising during the year 11 N Discount from deferral schemes
Number of ESS interests from taxed up front schemes eligible for reduction 00000001000 Discount from taxed up front schemes – eligible for reduction 00000005000 Number of ESS interests from taxed up front schemes - not eligible for reduction 00000000000 Discount from taxed up front schemes – not eligible for reduction 00000000000 Number of ESS interests acquired during the year under deferral scheme 00000000000 Number of ESS interests with a deferred taxing arising during the year 00000000000 Discount from deferral schemes 00000000000 Discount on ESS interests acquired pre 1 July 2009 – and ‘cessation time’ occurred during the financial year 00000000000 Number of ESS interests from a foreign source or foreign employment 00000000000 TFN amounts withheld from discounts 0000000000000 Plan reference Amendment indicator (=A or O Filler Blank fill The other employee data records (2 to 50) would follow. File total record Character position name Content 1-3 Record length (=) 4-13 Record identifier FILE-TOTAL