When reporting online using the ATO’s Portal, only a valid ABN is acceptable in this field. 7.4 Run type – the run type of the data in the file. This field must be set to either T for test data or P for production data. This field must be set to P prior to lodging the file. 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 01/07/201 to 30/06/201, then report the Financial year end date field as 3006201. Only AIIRs for the same financial year should be supplied in the same file. AIIRs 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. Irrespective of whether an investment body is reporting in accordance with a normal financial year or a substituted accounting period (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 AIIRs this field must be set to I. 7.7 Type of report – the report type of data being lodged. This field must be set to one of the following values: A – The file contains one or more original AIIRs. 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 (refer to section . 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 (refer to section . R – 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 to section ). N – The file contains nil return AIIR only to section ).
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 fill 106-135 Individual investor surname fill 136-150 Individual investor first given name blank fill 151-165 Individual investor second given name fill 166-173 Individual investor date of birth 00000000 174-174 Sex fill 175-374 Non-individual investor name REGAL PARTNERSHIP 375-412 Australian address – line 1 SUITE 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 fill 569-595 Overseas suburb, town or locality 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 blank 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
DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 00003 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 FILE-TOTAL File 2 (replacement) In this case, all of the AIIR in File 1 is being replaced in File 2. Record Type of Report Supplier file reference of the current file Supplier file reference of file replaced Sequence number of IDENTITY record in the original file Sequence number of DACCOUNT record in the current AIIR Sequence number of DINVESTOR record in the current account IDENTREGISTER1 R IDENTREGISTER2 ABC002 ABC001 IDENTREGISTER3 IDENTITY 00001 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 00003 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 FILE-TOTAL File 3 (replacement)
EXAMPLE In the example 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. File 1 (original) Record Type of Report Supplier file reference of the current file Supplier file reference of file corrected Sequence number of record in the current file Sequence number of DACCOUNT record in the current AIIR Sequence number of DINVESTOR record in the current account IDENTREGISTER1 A IDENTREGISTER2 ABC001 Blank IDENTREGISTER3 IDENTITY 00001 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 DACCOUNT 00000002 DINVESTOR 01 DINVESTOR 02 IDENTITY 00002 SOFTWARE DACCOUNT 00000001 DINVESTOR 01 IDENTITY 00003 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 corrected 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
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 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 – Investment body identity data record Character position Field length format Field type Field name Reference number 1-3 3 N M Record length (=394) 4-11 8 AN M Record identifier (=IDENTITY) 14.16 12-211 200 AN M Investment body name 14.17 212-222 11 N M Investment body Australian business number (ABN) or withholding payer number (WPN) 14.18 223-230 8 DT M Report start date (DDMMCCYY) 14.19 231-238 8 DT M Report end date (DDMMCCYY) 14.20 239-394 156 A S Filler Return data – Investor data record Character position Field length Field format type Field name Reference number 1-3 3 N M Record length (=394) 4-7 4 AN M Record identifier (=DATA) 14.21 8-32 25 AN M Investment reference number 14.22 33-57 25 AN O Customer reference number 14.23 58-63 6 N O BSB number 14.24 64-93 30 AN O Branch location 14.25 94-94 1 A M Investor entity type 14.26 95-103 9 N C Original investor tax file number 14.27 104-112 9 N C Corrected investor tax file number 14.28 113-123 11 N C Original investor Australian business number 14.29 124-134 11 N C Corrected investor Australian business number 14.30 135-164 30 AN C Individual investor surname 14.31 165-179 15 AN C Individual investor first given name 14.32 180-194 15 AN O Individual investor second given name 14.33 195-394 200 AN C Non-individual investor name 14.34 Return data – File data record Character position Field length Field format type Field name Reference number 1-3 3 N M Record length (=394)
14.30 Corrected investor Australian business number – the corrected investor ABN or all zeros. If the Corrected investor tax file number 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. If 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 ATO and advised to quote their correct TFN or ABN to the investment body to avoid the imposition of withholding tax. 14.31 Individual investor surname – the individual investor surname provided by the investment body in the AIIR. If an individual investor surname was not provided, this will be blank filled. 14.32 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 blank filled. 14.33 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 blank filled. 14.34 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 blank filled. 14.35 Record identifier – will be set to 14.36 Number of records – will be set to the sum total of all records in the return data file, including the following records: Return data – File identity data record Return data – Investment body identity data record(s) Return data – Investor data record(s) Return data – File total data record. 14.37 Supplier file reference – the supplier file reference in the AIIR file.