blank, unless a name string such as, ‘The late John Smith’ is reported in this instead of in the surname and given name s. 6.46 Australian address – lines 1 and 2 contain the Australian residential address only (excluding suburb, town or locality, postcode and country) of the individual investor or the Australian business or postal address of the non-individual investor. It may not be necessary to use both lines. If the second line is not used then it must be left blank. Do not report overseas address details in this . 6.47 Australian suburb, town or locality – the suburb, town or locality of the Australian address of the investor. Do not report overseas address details in this . 6.48 Australian state or territory – the state or territory of the Australian address of the investor. The must be set to one of the appropriate codes (page ). Do not report overseas address code OTH in this . 6.49 Australian postcode – the postcode for the Australian address of the investor. A valid postcode should be reported. If the postcode is not known, then the postcode must be left blank. Do not report overseas postcodes or postcode 9999 in this . 6.50 Investor daytime contact telephone number – the investor’s direct daytime contact telephone number. This should be either: the area code followed by the telephone number, for example 02b1234b5678, or a mobile phone number, for example 0466b123b456. The character b is used to indicate spaces. 6.51 Date of change of residency status from resident to non-resident – the date the residency status of the investor changed from resident to non-resident. 6.52 Overseas address – lines 1 and 2 contain the overseas residential address (excluding suburb, town or locality, postcode and country) of the individual investor or the overseas business or postal address of the non-individual investor. It may not be necessary to use both lines. If the second line is not used then it must be left blank. 6.53 Overseas suburb, town or locality – the suburb, town or locality of the overseas address of the non-resident investor for tax purposes. 6.54 Overseas or province – the state or province of the overseas address of the investor for tax purposes. resident
If the Capital gains discount method - Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.117 Capital Gains discount method – Non-Taxable Australian property – the discounted part of capital gains from Non-Taxable Australian property that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net Capital gains and Total current year capital gains . If the Capital discount method - Non-Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.118 Capital gains other – Taxable Australian property – the part of capital gains from Taxable Australian property calculated using the other method and/or indexed method, that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net capital gains and Total current year capital gains . If the Capital gains other - Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.119 Capital gains other – Non-Taxable Australian property – the part of capital gains from Non-Taxable Australian property calculated using the other method and/or indexed method, that is distributed or attributed (for AMITs), to the investment account. Amounts reported here must be used in the calculation for Net capital gains and Total current year capital gains . If the Capital gains other - Non-Taxable Australian property is greater than zero, then the Type of payment must be AMT or UTD. 6.120 Non-assessable non-exempt amount – the amount of non-assessable income paid, credited or attributed (for AMITs), to the investor. If the Non-assessable non-exempt amount is greater than zero, then the Type of payment must be AMT or UTD. 6.121 AMIT cost base net amount – excess – the cost base and reduced cost base of membership interests are adjusted downwards by the net amount if the member’s CGT asset AMIT cost base reduction amount exceeds the CGT asset AMIT cost base increase amount.
SUM – summary of position TRA – transfer with changes to both legal and beneficial ownership TRL – transfer out with change to legal ownership but not beneficial ownership – transactions reported under this code will not be provided to the taxpayer TRB – transfer out to new beneficiary with no change to legal ownership Where the Transaction reason code is reported as RWR or RNR – restructures with or without rollover available, this must contain one of the following valid values: DEM – demerger DMU – demutualisation MER – merger REC – reconstruction SFS – for scrip Where the Transaction reason code is reported as TDP – tax deferred payments, this must contain one of the following valid values: ISA – in-specie allotment RET – return of capital If the Reporting transaction or CGT calculations is TRN, this must be reported. 6.132 Balance before transaction – the number of securities held at the start of the reporting period or before the current transaction is taken into account. If the Reporting transaction or CGT calculations is TRN, this must be reported. 6.133 Transaction date – the date the transaction took place. If the Reporting transaction or CGT calculations is TRN, this must be reported. 6.134 Transaction reference – the reference assigned internally by either the share registry or the listed entity to uniquely identify this transaction. If the Reporting transaction or CGT calculations is TRN, this must be reported. 6.135 Transaction impact code – indicates the impact of the transaction values are: D – decrease I – increase Z – indicates movement quantity equals zero If the Reporting transaction or CGT calculations is TRN, this must be reported. 6.136 Quantity – the number of securities that either increased or decreased the investor’s holdings.
AD AE AF AG AH AI AJ AK AL AM AN 12 *Investment reference number Customer reference number Account reference number BSB number *Account name *Number of investors in the account *Number of investor records provided *Date of payment *Type of investment *Type of payment Term of investment 13 1001005 Ainsleigh M Taylor 1 1 3006201 0 AMT AO AP AQ AR AS AT AU AV AW 12 TFN withholding tax deducted TFN withholding tax refunded Non-resident withholding amount deducted Cash or non-cash value of an investment related betting chance prize Interest Unfranked dividends not declared to be conduit foreign income Unfranked dividends declared to be conduit foreign income Franked dividends Franking credit 13 22500 82000 700000 300000 AX AY AZ BA BB BC BD BE BF 12 taxable Australian income Non-primary production income Deductions relating to non-primary production distributions CGT concession amount or AMIT CGT gross up amount Net capital gain current year capital gains Taxable foreign capital gains Assessable foreign source income net foreign source income 13 104500 530000 Example AIIR spreadsheet file continued…… BG BH BI BJ BK BL BM BN BO 12 Foreign income tax offset Australian franking credits from a New Zealand franking company Net exempt income Tax-free amounts Tax-deferred amounts Other allowable trust deductions of credit for amounts withheld from foreign resident withholding Share of credit for tax paid by trustee Non-resident beneficiary ss98(3) assessable amount 13 BP BQ BR BS BT BU BV
12 Non-resident beneficiary ss98(4) assessable amount Interposed entity name Interposed entity TFN or ABN Managed investment trust fund payments Amounts withheld from managed investment trust fund payments Exploration credits Listed investment company capital gain deduction 13 BW BX BY BZ CA 12 Share of National rental affordability scheme tax offset Primary production income of credit for tax withheld where ABN not quoted Deductions relating to distribution of primary production income Transferor trust income 13 CB CC CD CE CF 12 CFC income Net foreign rent Unfranked distributions from trusts Franked distributions from trusts Gross cash distribution 13 530000 82000 100000 10000 Example AIIR spreadsheet file continued…… CG CH CI CJ CK 12 Interest exempt from withholding Capital discount method - Taxable Australian property Capital Gains discount method – Non-Taxable Australian property Capital Gains other - Taxable Australian property Capital Gains other – Non-Taxable Australian property 13